of September 6, 2013 No. ZN-4-1/16127
About application since May 8, 2013 in KBQ 182 1 09 09030 08 1000 110
Due to the explanations of the Ministry of Finance of the Russian Federation concerning application since May 8, 2013 of KBQ 182 1 09 09030 08 1000 110 "The unified social tax enlisted in the budget of Federal Compulsory Health Insurance Fund of the Russian Federation" for accounting of the amounts arriving in debt repayment of taxpayers on unified social tax (the corresponding penalty fee and penalties) in territorial funds of compulsory medical insurance (the letter No. 02-04-10/35825 is attached of 30.08.2013), the Federal Tax Service reports the following.
In the RSB cards opened with KBQ 182 1 09 09040 09 1000 "The unified social tax enlisted in budgets of territorial funds of compulsory medical insurance" (further - KRSB of territorial fund) to perform operation of reversal of balance of calculations with the budget for tax, penalty fee, to penalties for date of the last, reflected in KRSB transaction.
In case of negative value of balance of calculations with the budget reversal should be carried out through reduction of charges, in case of positive - through increase in charges.
After carrying out this transaction of KRSB of territorial fund are subject to closing.
The reversed amounts are subject to reflection in the RSB cards opened with KBQ 182 1 09 09030 08 1000 110 "The unified social tax enlisted in the budget of Federal Compulsory Health Insurance Fund of the Russian Federation" respectively through transaction of charges or transaction of reduction of charges.
For the purpose of the analysis and reflection in the statistical reporting the specified amounts are not taken into consideration in case of determination of the payment amounts added to payment in the current year.
Valid counselor of state of the Russian Federation 3 classes
N. S. Zavilova
Appendix
of August 30, 2013 No. 02-04-10/35825
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