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ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 9, 2013 No. 452

About approval of the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty

According to article 25 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", the subitem 2 of item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, I ORDER:

1. Approve the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty which is applied.

2. (Busarev V. V.) in accordance with the established procedure to provide to department of the income and charges from physical persons:

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.

4. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

It is approved: President of the Union of lessees and entrepreneurs of Ukraine

V. M. Hmilevsky

Vice-chairman of General representative body of trade union associations

S. M. Kondryuk

The First Deputy Chairman of General representative body of the party of employers at the national level

D. Oleynik

The chairman of Public service of Ukraine concerning regulatory policy and development of entrepreneurship

M. Yu. Brodsky

Acting Chairman of the board of the Pension fund of Ukraine

V. A. Kravchuk

The deputy minister of social policy of Ukraine - the chief of staff

V. Kolomiyets

 

Approved by the Order of the Ministry of the income and charges of Ukraine of September 9, 2013 , No. 452

Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty

I. General provisions

1.1. This Procedure determines the procedure of representation and consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance (further - the requirement) and on decisions on charge of penalty fee and imposing of penalty, provided by parts ten, the eleventh article 25 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law); claims of banks to decisions on imposing of the financial sanctions provided by part twelve of the specified Article.

1.2. The requirement created based on the obligation on payment of the single fee which is independently determined by the payer of single fee in the report on the amounts of accrued payroll (the income, cash cover, the help, compensation) insured persons and the amounts of the assessed single contribution on obligatory national social insurance in bodies of the income and charges, and also decisions on charge of penalty fee and imposing of penalties which were appealed is not subject to appeal by the payer of single fee according to this Procedure and were considered according to requirements of this Procedure.

1.3. Action of this Procedure does not extend to consideration of claims of payers of single fee or the banks (further - complainants) specified in Item 1.1 of this Section on requirements and of the decisions on charge of penalty fee and imposing of penalty which are taken out by results of the inspections which are carried out based on the judgment of court (the investigative judge) on purpose of check or the resolution of body which performs investigation and search operations, the investigator, the prosecutor who are taken out by them according to the law.

The complainant has the right to appeal in court the requirement, the decision on charge of penalty fee and imposing of penalty at any time after receipt of the relevant requirement or the decision. The requirement or the decision of body of the income and charges about charge of penalty fee and imposing of penalty concerning which the claim is filed a lawsuit are not subject to appeal according to requirements of this Procedure. At the same time the complainant in writing informs body of the income and charges which considers its claim, about each case of judicial appeal of its requirements or decisions on charge of penalty fee and imposing of penalty.

1.4. The refusal in acceptance of the claim to requirements and decisions on charge of penalty fee and imposing of penalty, except the cases specified in this Section is forbidden.

The current of term of consideration of the claim begins with the next working day after its receipt in body of the income and charges. Registration of claims to requirements and for decisions on charge of penalty fee and imposing of penalty is performed by the employee of body of the income and charges authorized on it by the head of this body in the magazine of registration of claims (appendix 1).

1.5. In the claim it shall be specified:

full name of the legal entity, code on EGRPOU, surname, name, middle name of the official who made the complaint; the surname, name, middle name of the citizen or physical person - the entrepreneur, registration number of accounting card of the taxpayer or series and passport number for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to relevant organ of the income and charges and have mark in the passport;

the name of body of the income and charges to which the requirement or the decision on charge of penalty fee and imposing of penalty which are disputed date and number is issued;

essence of the raised question, requests or requirements;

information on appeal of the requirement or the decision of body of the income and charges on charge of penalty fee and imposing of penalty in court.

The claim is signed by the complainant - physical person or person authorized by it on that, and for other complainants - the head or the representative authorized according to the legislation and shall be under seal the complainant (for complainants - physical persons - in the presence).

The claim shall be stated in writing and sent to body of the income and charges by mail or is transmitted personally or through the representative.

If the claim for the benefit of the complainant is submitted by his representative, then the copy of the power of attorney which is drawn up according to requirements of the current legislation is attached to the claim.

1.6. The claim which is drawn up without observance of the requirements specified in Item 1.5 of this Section that does not give the chance to consider it in essence, remains without consideration about what the decision on leaving of the claim without consideration (appendix 2) with the corresponding reasons is passed and becomes mark in the magazine of registration of claims (appendix 1).

1.7. Repeated claims from the same complainant on the same question are not considered by the same body of the income and charges if the first it is solved in essence.

1.8. In case of appeal of the requirement or the decision on imposing of penalty in the terms established by this Procedure, charge of penalty fee stops from the date of submission of the claim to body of the income and charges or the claim in court.

1.9. Decisions by results of consideration of claims within appellate procedure of requirements and decisions on charge of penalty fee and imposing of penalty accept:

in the Ministry of the income and charges of Ukraine - the Minister or his deputies according to distribution of functional powers;

in head departments Mindokhodov in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol - chiefs of head departments or their deputies according to distribution of functional powers.

1.10. Preliminary consideration of claims to requirements and decisions on charge of penalty fee and imposing of penalty, and also preparation of drafts of decisions according to claims in bodies of the income and charges are performed by divisions of legal work.

II. Submission of primary claim

2.1. If the complainant considers that the body of the income and charges in the area, the city (except the cities of Kiev and Sevastopol), the area in the city, integrated or specialized, incorrectly determined the amount of shortage or made the decision on imposing of penalty and charge of penalty fee which contradicts the legislation on obligatory national social insurance or goes beyond its competence established by the law, he has the right to appeal such decision in the relevant head department Mindokhodov in the Autonomous Republic of Crimea, the area, the cities of Kiev and Sevastopol.

2.2. The claim to requirements and to decisions of bodies of the income and charges in areas, the cities (except the cities of Kiev and Sevastopol), areas in the cities integrated or specialized, about charge of penalty fee and imposing of penalty moves respectively in head departments Mindokhodov in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol in writing together with documents which confirm abnormality of the decision.

The complainant shall inform on submission of the claim at the same time territorial authority of the income and charges, the requirement or the solution of which is disputed.

2.3. Primary complaint shall be made in the relevant head department Mindokhodov in the Autonomous Republic of Crimea, area, the cities of Kiev and Sevastopol within ten calendar days following behind day of receipt by the complainant of the requirement or decision of territorial authorities of the income and charges about charge of penalty fee and imposing of penalty.

The term established for submission of primary claim is not considered passed if before its termination the claim and other documents to it are transferred to mail.

2.4. And charge of penalty fee belong to documents which confirm abnormality of determination of the amount of shortage or decision making about imposing of penalty:

inspection statement of the payer of single fee,

requirement,

decision on charge of penalty fee and imposing of penalty,

other documents (calculations) based on which the amount of single fee ought to payment is determined or the penalty is applied, the penalty fee is added,

notes and explanations if they were given by the payer of single fee during check and decision making,

conclusions of body of the income and charges concerning the submitted notes and explanations.

Payers of single fee can attach properly certified copies of documents, calculations and proofs which they consider it necessary to provide to the claim. If the payer of single fee did not attach the copy of the specified documents to the claim, body of the income and charges of higher level which is authorized to consider the claim, will request from copies of the specified documents body of the income and charges, the requirement or the solution of which is disputed. In the claim the payer of single fee notes about giving or not submission of the action for declaration in court about recognition invalid requirements or decisions of body of the income and charges on charge of penalty fee and imposing of penalty.

2.5. In cases, the stipulated in Article 8 Laws of Ukraine "About addresses of citizens", the body of the income and charges which is authorized to consider the claim leaves the claim without consideration about what the decision on leaving of the claim without consideration (appendix 2) with the corresponding reasons is passed and the mark in the magazine of registration of claims becomes (appendix 1).

2.6. In case of disagreement of the payer of single fee with the decision of body of the income and charges accepted within reconciliation procedure of the requirement, its further appeal is performed according to requirements of this Procedure concerning consideration of claims to decisions of bodies of the income and charges or judicially.

I ІІ. Submission of the repeated claim

3.1. In case head departments Mindokhodov in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol send to the complainant the decision on complete or partial dissatisfaction of its claim, such complainant has the right to address within ten calendar days following behind day of receipt of the answer with the repeated claim to the Ministry of the income and charges of Ukraine.

The term established for submission of the repeated claim is not considered passed if before its termination the claim and other documents to it are transferred to mail.

3.2. The claim is in writing submitted directly in the Ministry of the income and charges of Ukraine. In the Ministry of the income and charges of Ukraine the complainant shall inform on submission of the repeated claim at the same time the relevant territorial authority of the income and charges.

3.3. The complainant makes the complaint in the Ministry of the income and charges of Ukraine together with the documents, necessary for its consideration, specified in Item 2.4 of the Section II of this Procedure which certify the facts of the case, and materials of consideration of primary claim.

3.4. If the payer of single fee did not attach the copy of the documents specified in Item 2.4 of the Section II of this Procedure to the claim, the Ministry of the income and charges of Ukraine Mindokhodov in the Autonomous Republic of Crimea, area, the cities of Kiev and Sevastopol which considers primary claim will request from copies of the specified documents the relevant head department. In the claim the payer of single fee notes about giving or not submission of the action for declaration in court about recognition invalid requirements or decisions of body of the income and charges on charge of penalty fee and imposing of penalty. In cases, the stipulated in Article 8 Laws of Ukraine "About addresses of citizens", the Ministry of the income and charges of Ukraine leaves the claim without consideration about what the decision on leaving of the claim without consideration (appendix 2) with the corresponding reasons is passed and the mark in the magazine of registration of claims becomes (appendix 1).

3.5. If in the repeated complaint received by the Ministry of the income and charges of Ukraine the questions which were not considered in the decision passed according to primary claim are raised, the claim is sent for new trial in the relevant head department Mindokhodov in the Autonomous Republic of Crimea, area, the cities of Kiev and Sevastopol which decision is appealed. At the same time the current of the terms of consideration of the claim established by this Procedure begins from the date of receipt by such territorial authority of the income and charges of the decision on the direction of the claim to new trial (appendix 3).

3.6. The decision of the Ministry of the income and charges of Ukraine accepted on consideration of the claim can be appealed judicially.

ІV. Consideration of claims

4.1. The body of the income and charges which considers the claim of the payer of single fee shall make the motivated decision and send it to the payer of single fee within 30 calendar days following behind day of receipt of the claim to the payer of single fee by mail with the assurance of receipt or to provide to it on receipt. If during this term the motivated decision is not sent by body of the income and charges to the payer of single fee, such claim is considered completely satisfied for benefit of the payer of single fee.

4.2. The claim to requirements and to decisions on charge of penalty fee and imposing of penalty given with observance of procedure and the terms determined by Item 2.3 of the Section II and Item 3.1 of the Section I ІІ this Procedure stops terms of their payment before decision by body of the income and charges of higher level or day of the introduction of the judgment in legal force.

Payment due dates of financial sanctions also stop about day of the introduction of the judgment in legal force in case of appeal by the payer of the requirement if imposing of financial sanctions is connected with its emergence or untimely payment of the amount of shortage.

In case the last day of the terms specified in Item 4.1 of this Section is the share of day off or holiday, the first next working day is considered last afternoon of such terms.

4.3. The complaint made with violation of procedure and the terms determined by Item 2.3 of the Section II and Item 3.1 of the Section I ІІ this Procedure and also in case of its withdrawal according to this Procedure is not subject to consideration by bodies of the income and charges about what the decision on leaving of the claim without consideration (appendix 2) is passed and the mark in the magazine of registration of claims becomes (appendix 1).

4.4. The body of the income and charges by consideration of the claim checks legality and justification of pronouncement of the requirement or decision which are appealed, and accepts one of such decisions:

leaves the requirement or the decision which are appealed, without changes, and the claim - without satisfaction;

cancels the requirement or the decision which are appealed in certain part, and does not satisfy the claim in certain part;

cancels in full the requirement or the decision which are appealed, and satisfies the claim;

sends the claim for new trial in the relevant territorial authority of the income and charges;

leaves the claim without consideration.

4.5. In case of cancellation of the requirement or the decision of body of the income and charges about charge of penalty fee and imposing of penalty they are considered withdrawn from the date of decision making of body of the income and charges of higher level about complete or partial grievance settlement about what it is specified in the decision of relevant organ of the income and charges.

4.6. The decision made on consideration of the claim can be less favorable for the complainant, than the decision which was appealed.

In case of increase by body in the income and charges of the amount of single fee, penalty fee and penalties which ought to payment or shortages earlier the sent requirements about payment of shortage or the decision on charge of penalty fee and imposing of penalty do not respond, and the separate requirement about payment of shortage (the decision on charge of penalty fee, imposing of penalty) is sent to the amount of such increase by body in the income and charges.

The increased amount of the requirement about payment of shortage, penalty and penalty fee shall be paid or can be appealed by the complainant according to the procedure and using the terms determined by this Procedure.

V. The decision on consideration of the claim

5.1. The decision on consideration of the claim is made by the head of body of the income and charges or his deputy according to distribution of functional powers.

5.2. The decision on results of consideration of the claim (appendix 4) is drawn up according to requirements of the legislation on languages. The solution is from introductory, descriptive, motivation and resolutive parts.

The decision is drawn up on the form of body of the income and charges which considered the claim.

In introductory part of the decision are specified: full name of the legal entity, code on EGRPOU, surname, name, middle name of the official who made the complaint; the surname, name, middle name of the citizen or physical person - the entrepreneur, registration number of accounting card of the taxpayer or series and passport number for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to relevant organ of the income and charges and have mark in the passport; data on subject of appeal which the claim concerns; acceptance date of the claim to consideration (date and number are specified according to the magazine of registration of incoming correspondence).

Descriptive part of the decision shall contain list of documents which were taken into account by consideration of the claim, date and number of the inspection statement and/or the requirement about payment of shortage or the appealed decision, summary of requirements and the petition of person who made the complaint.

Results of research of materials of the claim and proof on which conclusions of the official of the body of the income and charges considering the claim, and also references to specific Items and articles of the laws of Ukraine and other regulatory legal acts which prove the made decision are based shall be given in motivation part of the decision.

The substantive provisions of the decision shall contain conclusion about satisfaction or partial grievance settlement or about refusal in grievance settlement.

In the decision it is also specified that in case of disagreement of person which made the complaint, with the made decision it can be appealed in body of the income and charges of higher level (with indication of the term of such appeal) or judicially.

5.3. In case of complete or partial grievance settlement in the decision orders are given to body of the income and charges which decision is cancelled completely or in certain part, about making of the corresponding actions.

5.4. The first copy of the decision made by results of consideration of the claim by body of the income and charges after specifying of registration number of outgoing correspondence is sent handed) to the complainant.

The decision is considered to the sent (handed) legal entity or separate division if it is transferred to the official of this complainant under the signature or is sent by the letter with the assurance of receipt.

The decision is considered sent (handed) to the complainant who is physical person if it is handed personally to such physical person or his legal representative or is sent by the letter to its address in the place of residence or its last known location with the assurance of receipt.

If the complainant on the date of the direction body of the income and charges of the decision did not report to him in accordance with the established procedure about change of the location (place of residence), the decision is considered properly handed even in case of its return as such that did not find the addressee, or on the end of storage duration.

5.5. The second copy of the decision made by results of consideration of the claim by body of the income and charges is sent to territorial authority of the income and charges in place of registration of the complainant (it is transferred to structural division (worker) into which power preparation of requirements about payment of shortage) for accomplishment (making of the actions established by the legislation) is included and it is stored in case with materials of consideration of the claim which are filed the complainant.

5.6. The third copy of the decision made by body of the income and charges on consideration of the claim remains in this body of the income and charges and is stored in case with materials of consideration of the claim.

5.7. If the motivated decision according to the claim is not sent to the complainant during the term established for consideration of its claim, such claim is considered completely satisfied for benefit of the complainant from the date of following behind the last day of the specified term.

VI. Final provisions

6.1. Appellate procedure according to this Procedure comes to an end:

last afternoon of term, stipulated in Item 2.3 Sections II and Item 3.1 of the Section I ІІ this Procedure for submission of the claim about review of the decision (requirement) of body of the income and charges, in that case when such complaint was not made in the specified time;

in the afternoon of receipt of body of the income by the complainant of the decision and charges about complete grievance settlement;

in the afternoon of receipt by the body of the income and charges of the returned first copy of the decision as such that did not find the addressee, or on the end of storage duration.

6.2. The payer of single fee shall pay independently agreed sum of shortage (the amount of penalty fee, penalties) within ten calendar days after receipt of the approved requirement (decision).

6.3. Person who made the complaint to the decision of body of the income and charges has the right:

be present at consideration of the claim about what specifies in this claim. The notice of body of the income and charges is sent handed) to the complainant by the registered mail with the assurance of receipt or personally under the signature within 5 calendar days following behind day of receipt of the claim which is constituted in writing, as appropriate signed also in cases, stipulated by the legislation, certified by seal of such body. In it the notice the invitation bases, date and time to which the complainant, and also the location of body of the income and charges which considers such claim is invited are specified;

to personally state arguments to person who considers the claim and to take part in consideration of the made complaint;

get acquainted with check materials;

give additional materials;

use services of the representative;

receive the written answer about results of consideration of the claim;

state orally or in writing the requirement concerning observance of mystery of consideration of the claim;

withdraw the made complaint at any time before decision making by results of consideration of the claim.

The withdrawal of the claim is carried out according to the written application of person which made the complaint.

6.4. Structural divisions (workers) of bodies of the income and charges, authorized have the right to receive in accordance with the established procedure from officials of bodies of the income and charges documents, references, calculations, explanations and other materials necessary for accomplishment of the tasks assigned to them to consider claims to the requirements and decisions specified in Item 1.1 of the Section I of this Procedure, and also to involve in consideration of claims (in case of the consent of the head) other structural divisions (workers) of bodies of the income and charges.

6.5. Accounting of claims is assigned to structural divisions (workers) of bodies of the income and charges, representatives by heads of these bodies.

6.6. Claims and materials which certify the facts of the case are stored within 5 years.

 

 

Appendix 1

to the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty (Item 1.4 of the Section І)

Magazine of registration of claims

№. of payment order	The name of legal person / surname, name, middle name of the citizen or physical person - the subject of business activity	Code on EGRPOU of legal person / registration number of accounting card of the taxpayer of the citizen or physical person - the subject of business activity or series and number passports *	Date of departure of the claim, reference number of the document	The date of receipt of the claim by body of the income and charges	Essence of the raised question	Leaving of the claim without consideration (Item 1.6 of the Section I, Item 2.5 of the Section ІІ, Item 3.4 of the Section ІІІ, Item 4.3 of the Section ІV of the Procedure)	Results of consideration	Date of departure of the decision according to the claim, reference number of the document
1	2	3	4	5	6	7	8	9

__________

* For persons who because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to relevant organ of the income and charges and have mark in the passport.

 

Appendix 2

to the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty (Item 1.6 of the Section І)

The decision on leaving of the claim without consideration

(See Appendix 2) (10Kb In original language)

 

Appendix 3

to the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty (Item 3.5. to the Section ІII)

Decision on the direction of the claim to new trial

(See Appendix 3) (6Kb In original language)

 

Appendix 4

to the Procedure for consideration by bodies of the income and charges of claims to requirements about payment of shortage for payment of single fee of obligatory national social insurance and on decisions on charge of penalty fee and imposing of penalty (Item 5.2 of the Section V)

Decision on results of consideration of the claim

(See Appendix 4) (10Kb In original language)

 

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