RESOLUTION OF BOARD OF THE PENSION FUND OF UKRAINE

of December 1, 2008 No. 21-1

About procedure for registration of results of the checks performed by bodies of the Pension fund of Ukraine

According to the Laws of Ukraine "About obligatory national pension insurance", "About the basic principles of the state supervision (control) in the field of economic activity" and Item 12 of the Regulations on the Pension fund of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 24.10.2007 No. 1261, board of the Pension fund of Ukraine DECIDES:

1. Approve the Procedure for registration of results of checks of payers concerning observance of the current legislation concerning charge, calculation and payment of insurance premiums in the Pension fund of Ukraine which is applied.

2. To department of receipt of the income (Litvinenko V. V.) and legal management (Ryabtseva T. B.) give the specified Procedure for state registration to the Ministry of Justice of Ukraine.

3. The resolution of board of the Pension fund of Ukraine of March 21, 2003 No. 6-5 "About approval of procedure for registration of results of documentary checks", registered in the Ministry of Justice of Ukraine 13.05.2003 for No. 359/7680, to declare invalid.

4. To impose control over the implementation of this resolution on the vice chairman of the board V. M. Koronevsky.

Approved by the Resolution of board of the Pension fund of Ukraine of December 1, 2008, No. 21-1

Procedure for registration of results of checks of payers concerning observance of the current legislation concerning charge, calculation and payment of insurance premiums in the Pension fund of Ukraine

1. General provisions

1.1. This Procedure is developed according to requirements of the Law of Ukraine "About obligatory national pension insurance", the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity", the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" and the Regulations on the Pension fund of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 24.10.2007 No. 1261, for use by officials of bodies of the Pension fund of Ukraine when implementing checks concerning observance by payers of the legislation concerning charge, calculation and payment of insurance premiums in the Pension fund of Ukraine and other payments, control of which payment is imposed on bodies of the Pension fund of Ukraine, and also concerning forming and submission of information about insured persons to bodies of the Pension fund of Ukraine.

In this Procedure the term "payer" is used in the value determined by the Laws of Ukraine "About obligatory national pension insurance" and "About collection on compulsory national pension insurance".

1.2. Checks are performed by bodies of the Pension fund of Ukraine for the location of the payer or in body of the Pension fund of Ukraine in the cases provided by the law about what it is specified in the order and the direction conducting check.

1.3. Bodies of the Pension fund of Ukraine perform planned and unplanned actions of the state control by conducting checks (further - scheduled and unscheduled inspections).

1.4. Before check the official of body of the Pension fund of Ukraine makes record in the relevant magazine of the payer (in case of its availability).

1.5. Scheduled inspection check of observance by the payer of requirements of the legislation concerning timeliness, reliability, completeness of charge and payment of insurance premiums by it in the Pension fund, and also concerning forming and provision of information about insured persons, provided in the quarter work plan which affirms relevant organ of the Pension fund of Ukraine, to the 25th day of the last month of the quarter preceding planned is considered.

1.6. Frequency of conducting planned inspections is determined depending on risk degree according to the criterion approved by the resolution of the Cabinet of Ministers of Ukraine of 03.09.2008 No. 775 "About approval of criterion on which the risk degree from implementation of economic activity is estimated and frequency of holding the planned actions connected with the state supervision (control) in the field of obligatory national pension insurance is determined".

1.7. Depending on risk degree the body of the Pension fund of Ukraine determines the list of questions which need to be checked during implementation of the scheduled inspections approved by its order.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info