ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 3, 2019 No. 135

About approval of Changes in Regulations on movement of funds of single fee for obligatory national social insurance

According to Articles 8, of 9, of 11, 25 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance", to 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, and for the purpose of reduction in compliance with regulations of the resolution of the Cabinet of Ministers of Ukraine of March 28, 2018 "About reforming of territorial authorities of the Public fiscal service" ORDER to No. 296:

1. Approve Changes in Regulations on movement of funds of single fee for the obligatory national social insurance approved by the order of the Ministry of Finance of Ukraine of February 12, 2016 No. 54, registered in the Ministry of Justice of Ukraine on March 02, 2016 for No. 330/28460 (with changes) which are applied.

2. To provide to department of forecasting of budget receipts and methodology of financial accounting:

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

promulgation of this order.

3. This order becomes effective from the date of its official publication and is applied since May 2, 2019.

4. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine according to distribution of obligations, the Chairman of the Public fiscal service of Ukraine and the Chairman of the Public treasurer service of Ukraine.

 

It is approved: Acting as director of executive directorate of Social Insurance Fund of Ukraine

S. Nesterov

Chairman of the Public treasurer service of Ukraine

T. Slyuz

Acting as Chairman of the Public fiscal service of Ukraine

A. Vlasov

Approved by the Order of the Ministry of Finance of Ukraine of April 3, 2019 No. 135

Changes in Regulations on movement of funds of single fee for obligatory national social insurance

1. In Item 1 of the Section I of the word "in bodies of the Public treasurer service of Ukraine (further-bodies of Treasury)" shall be replaced with words "in the Public treasurer service of Ukraine".

2. State the Section II in the following edition:

"II. Procedure for opening of accounts for transfer of insurance means

1. The public fiscal service of Ukraine and its territorial authorities in areas, the city of Kiev, Office of large taxpayers of the Public fiscal service (further - head departments of GFS) open in Treasury off-budget accounts on balance sheet account 3719 "accounts for transfer of means which are subject to distribution by types of obligatory national social insurance" (further - the account 3719) for transfer and distribution of insurance means.

Account 3719 open addressed to GFS (further - account 3719 of GFS), addressed to head departments of GFS (further - account 3719 of head departments of GFS) and addressed to head departments of GFS by managements as separate divisions (including the state tax authorities in their structure), the state tax authorities in Kiev (further - account 3719 by separate divisions of GFS) on balance of Treasury by categories of the payers determined by the Law.

2 Opening of accounts 3719 is performed based on statements of GFS and head departments of GFS and other documents according to the procedure, determined by the central executive body providing forming of the state budget policy.

Settlement and cash servicing of GFS and head departments of GFS is performed by Treasury and head departments of Treasury in areas, the city of Kiev (further - head departments of Treasury) in accordance with the terms of the agreements signed according to requirements of the procedure determined by the federal executive body providing forming of the state budget policy.

Agreements are signed:

GFS with Treasury;

head departments of GFS with head departments of Treasury.".

3. In the Section III:

And figures "3719, GFS opened addressed to territorial authorities in managements (departments) of Treasury" shall be replaced with words 1) in Item 1 of the word also in figures "3719 by separate divisions of GFS";

Item 2 to state 2) in the following edition:

"2. Insurance means which arrived in day (taking into account return mistakenly or excessively paid amounts and/or it is groundless the collected amounts of single fee) on account 3719 by separate divisions of GFS, at the end of the operational day in the regulated time means of the software by forming of memorial documents are transferred by Treasury into the corresponding accounts 3719 of head departments of GFS with the subsequent transfer to the corresponding accounts 3719 of GFS based on the agreements on implementation of settlement and cash servicing signed by bodies of Treasury with account holders.";

3) in Item 3:

state paragraph two in the following edition:

"If GFS to 10 h 30 min. provided to Treasury the settlement document on money transfer from its account 3719 into the corresponding account of head department of GFS for return implementation mistakenly or excessively paid amounts and/or is groundless the collected amounts of single fee, distribution of insurance means by types of obligatory national social insurance is performed after money transfer to head department of GFS for return implementation mistakenly or excessively paid amounts and/or is groundless the collected amounts of single fee.";

third to exclude the paragraph;

4) in item 4:

the paragraph one to state in the following edition:

"4. Insurance means which will arrive during the last working day of month (taking into account return mistakenly or excessively paid amounts and/or it is groundless the collected amounts of single fee due to the current receipts in day) on account 3719 by separate divisions of GFS, in 21 h 00 min. means of the software by forming of memorial documents are transferred by Treasury into the corresponding accounts 3719 of head departments of GFS and to 21 h 15 min. from these accounts transferred into the corresponding accounts 3719 of GFS.";

in the paragraph the second words and figures "to 21 hour are 25 min. into accounts 3719, opened addressed to GFS in Treasury, in 21 hours 30 min." shall be replaced with words and in figures "21 h is 15 min. old on account 3719 of GFS,";

Shall be replaced with words 5) in Item 6 of the word "Bodies of Treasury Reflect" "The treasury reflects".

4. State the Section IV in the following edition:

"IV. Procedure for provision of information on movement of insurance means

1. Head departments of Treasury daily the next working day after transfer of insurance means on account 3719 by separate divisions of GFS and on account 3719 of head departments of GFS create and transfer by head department of GFS to 11 h 00 min. the following documents:

statements from accounts 3719 by separate divisions of GFS in the form of the electronic register of settlement documents (the Section II of appendix 3) with the qualified digital signature of the authorized person or in paper form in form according to appendix 2 to this Provision on which the stamp of head department of Treasury is put down;

statements from accounts 3719 of head departments of GFS in the form of the electronic register of settlement documents (the Section II of appendix 3) with the qualified digital signature of the authorized person or in paper form in form according to appendix 2 to this Provision on which the stamp of head department of Treasury is put down;

turnover balance sheets on analytical accounts 3719 by separate divisions of GFS and on analytical accounts 3719 of head departments of GFS in electronic form (the Section IV of appendix 3) with the qualified digital signature of the authorized person;

data on movement of means on analytical accounts 3719 by separate divisions of GFS in the form of the technological @E file (the Section III of appendix 3) with the qualified digital signature of the authorized person;

arrival report of insurance means on account 3719 of head departments GFS and arrival report of insurance means on account 3719 by separate divisions of GFS in electronic form (the Section V of appendix 3) with the qualified digital signature of the authorized person.

2. The treasury daily the next working day after transfer of insurance means on account 3719 of GFS in the automatic mode creates and transfers GFS to 09 h 00 min. such documents (exchange the center - the center):

statements from accounts 3719 by separate divisions of GFS in the form of the electronic register of settlement documents (the Section II of appendix 3) with the qualified digital signature of the authorized person;

statements from accounts 3719 of head departments of GFS in the form of the electronic register of settlement documents (the Section II of appendix 3) with the qualified digital signature of the authorized person;

turnover balance sheets on analytical accounts 3719 by separate divisions of GFS and on analytical accounts 3719 of head departments of GFS in electronic form (the Section IV of appendix 3) with the qualified digital signature of the authorized person;

data on movement of means on analytical accounts 3719 by separate divisions of GFS in the form of the technological @E file (the Section III of appendix 3) with the qualified digital signature of the authorized person;

arrival report of insurance means on account 3719 by separate divisions of GFS in electronic form (the Section V of appendix 3) with the qualified digital signature of the authorized person;

data on distribution of insurance means by types of obligatory national social and pension insurance in electronic form (the Section I of appendix 3) with the qualified digital signature of the authorized person;

the turnover balance sheet on analytical accounts 3719 of GFS in electronic form (the Section IV of appendix 3) with the qualified digital signature of the authorized person;

arrival report of insurance means on account 3719 GFS and arrival report of insurance means on account 3719 of head departments of GFS in electronic form (the Section V of appendix 3) with the qualified digital signature of the authorized person.

3. The treasury daily the next working day after transfer of funds for accounts 3717, opened addressed to funds of obligatory national social and pension insurance, provides to account holders of the statement from these accounts in electronic form with the qualified digital signature of the authorized person and/or on papers in accordance with the terms of the agreements on implementation of settlement and cash servicing signed by Treasury with account holders.

4. Statements from accounts 3719 of GFS and from accounts 3717, opened addressed to funds of obligatory national social and pension insurance, are created by account holders through system of remote customer service "The client of treasury - Treasury" in the corresponding terms.

5. Monthly, no later than the fourth working day of the month following for reporting head departments of GFS carry out reconciliation of receipts of insurance means with head departments of the Treasury as of 01 dates following for reporting. The reconciliation statement of receipt of insurance means in form according to appendix 6 to this Provision is by results drawn up.

6. Monthly, no later than the tenth working day of the month following for reporting GFS, Treasury and funds of obligatory national social and pension insurance carry out reconciliation of receipts of insurance means as of 01 dates, following for reporting, and by results draw up the general reconciliation statement of receipt of insurance means in five copies (further - the reconciliation statement) in form according to appendix 7 to this Provision.

The reconciliation of receipts of insurance means is carried out in the following procedure:

GFS in the first working day of the month following reporting sends in electronic form the draft of the reconciliation statement to funds of obligatory national social and pension insurance for review of data routinely;

funds of obligatory national social and pension insurance during the second working day following behind day of receipt of the draft of the reconciliation statement approve its data;

The Social Insurance Fund of Ukraine no later than the fourth working day of the month following month under report receives the signed reconciliation statement at GFS;

The fund of obligatory national social insurance of Ukraine on unemployment case no later than the sixth working day of the month following month under report receives the signed reconciliation statement in Social Insurance Fund of Ukraine;

The pension fund of Ukraine no later than the tenth working day of the month following month under report receives from Fund of obligatory national social insurance of Ukraine on unemployment case the signed reconciliation statement and transfers him for signing to Treasury;

GFS and funds of obligatory national social and pension insurance receive in Treasury on one signed copy of the reconciliation statement.".

5. In appendices to the Provision:

1) in appendix 1 of the word "Contractor", "Chief accountant", "(signature)", "(initials and surname)" and the letters "L. S." to exclude;

2) in appendix 2 words of "body of Treasury" shall be replaced with words "head department of Treasury", the words "Contractor", "Chief accountant", "(signature)", "(initials and surname)" to exclude;

3) in appendix 3:

in paragraph one of Item 1 of the Section II of the word "The Treasury and Head Departments of Treasury Create" shall be replaced with words "The treasury creates";

to state Item 2 of the Section III in the following edition:

"2. Files @Е are created by Treasury.

The files of @E created by districts of the area go head department of Treasury to the relevant head department of GFS.";

in Item 1 of the Section IV of the word "Bodies of Treasury Create" shall be replaced with words "The treasury creates";

to exclude Item 1 of the Section V.

With respect thereto 2, 3 to consider Items respectively Items 1, 2;

in Item 3 of the Section III, Item 2 of the Section V of the word "Head departments of Treasury", with "SGNI" to replace respectively with words "head departments of Treasury", "Office of large taxpayers of GFS";

4) in appendices 4, of the 5th word of "body of Treasury" shall be replaced with words "head department of Treasury", the words "Contractor", "Chief accountant", "(signature)", "(initials and surname)" to exclude;

5) in appendix 6 of the word of "territorial authority of GFS", "body of Treasury" to replace respectively with words of "head department of GFS", "head department of Treasury".

 

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