ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 17, 2009 No. 820

About procedure for recognition hopeless to collection and write-offs of shortage on insurance premiums in state non-budgetary funds, to pension fund contributions of the Russian Federation on payment of pension supplement and debt on the added penalty fee and penalties, and also financial sanctions

The government of the Russian Federation decides:

1. Determine that are recognized hopeless to collection and are written off shortage on insurance premiums in state non-budgetary funds, to the fees paid by the organizations of the coal industry and the organizations using work of members of flight crews of aircrafts of civil aviation, in the Pension Fund of the Russian Federation on payment of pension supplement, registered for certain payers of the specified insurance premiums (further respectively - fees on payment of pension supplement, shortage), and debt on the added penalty fee and penalties, and also financial sanctions applied according to article 17 of the Federal law "About the Individual (Personified) Accounting in System of Mandatory Pension Insurance" (further - debt), in the following cases:

a) liquidation of the payer of insurance premiums (organization) 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 the shortage and debt which are not extinguished because of insufficiency of property of the debtor);

c) the death of the physical person or the judgment about the announcement his dead.

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