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ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 9, 2013 No. 450

About approval of the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns excessively and/or mistakenly paid means

According to Articles 9, of 11, 26 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and 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, ORDER:

1. It is excessive approve the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns and/or mistakenly paid means which is applied.

2. To department of financial and economic work and financial accounting of the Ministry of the income and charges of Ukraine (Vidiborets A. P.) to provide in accordance with the established procedure:

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

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: First Deputy Chairman of the Public treasurer service of Ukraine

A. S. Danevich

Deputy minister of social policy of Ukraine

L. Drozdova

Deputy Minister of Finance of Ukraine

S. Rybak

President of the Union of lessees and entrepreneurs of Ukraine

V. M. Hmilevsky

Acting director of the State jobcenter

L. Sidelnikova

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

A. Miroshnichenko

Vice-chairman of General representative body of trade union associations

S. M. Kondryuk

Director of executive directorate of Social Insurance Fund of temporary disability

A. V. Pogodin

The director of executive directorate of Social Insurance Fund from labor accidents and occupational diseases of Ukraine

V. Akopyan

Acting Chairman of the board of the Pension fund of Ukraine

V. A. Kravchuk

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

M. Yu. Brodsky

 

Approved by the Order of the Ministry of the income and charges of Ukraine of September 9, 2013, No. 450

Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns excessively and/or mistakenly paid means

1. This Procedure is developed on accomplishment of Articles 9, of 11, 26 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law).

2. This Procedure determines the procedure of transfer on account of future payments of single fee or return to payers to whom according to the Law the obligation is assigned to charge, calculate and pay single fee (further - payers of single fee), the amounts of mistakenly paid single fee on obligatory national social insurance (further - single fee).

3. In case of wrong payment of the amounts of single fee into the corresponding off-budget accounts on the balance sheet account 3719 "The Account for Transfer of Means Which Are Subject to Distribution by Types of Obligatory National Social Insurance" (further - the account 3719), opened in bodies of the Public treasurer service of Ukraine (further - bodies of Treasury) according to the legislation, territorial authorities in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol, Interregional head department Mindokhodov - the Central office on servicing of large payers, the state tax authorities in areas, the cities (except the cities of Kiev and Sevastopol), areas in the cities, Mindokhodov (further - bodies of the income and charges) is performed by the joint and specialized state tax authorities transfer of mistakenly paid amounts of single fee on account of future payments on the same account according to the established size of single fee, according to the procedure of calendar priority of emergence of obligations of the payer on this payment.

4. Return of means is performed in cases:

excessively or mistakenly paid amounts of single fee, it is groundless the collected amounts of single fee and/or the applied financial sanctions or other means (further - means) into the corresponding account of body of the income and charges opened in body of Treasury for balance sheet account 3719;

wrong payment of the amounts of single fee and/or the applied financial sanctions into the inappropriate account of body of the income and charges.

The amounts of mistakenly paid means do not join the amounts of advance payments paid according to the paragraph the second parts eight of article 9 of the Law.

5. Return of means in cases, stipulated in Item 4 this About (except receipt case to body of the income and charges of the judgment about recognition groundless penalties by it from legal entities and physical persons of the amounts of single fee and/or the applied financial sanctions), is performed only based on the statement of the payer for return excessively or mistakenly paid means (further - the statement) which moves in any form to body of the income and charges.

Are surely specified in the statement: name of the payer (subject of managing); the EGRPOU code (for the legal entity) or surname, name, middle name of physical person; registration number of accounting card of the taxpayer (identification number), or series and passport number (for physical persons which because of religious beliefs in accordance with the established procedure refused adoption of registration number of accounting card of the taxpayer and have mark in the passport); location and contact phone number; reasons of return of means; the amount of means which is subject to return; the direction of money transfer with indication of account details of the receiver of means.

The payer surely encloses the original or the copy of the settlement document (the receipt, the payment order and so forth) certified by it which confirms payment of funds for the account of relevant organ of the income and charges to the application.

6. Structural division of body of the income and charges to which function of administration of single fee is assigned, having received the application from the payer, in time no more than five working days perform the data stated in it and in case of need demands from the payer and his officials of provision of additional documents, information and explanations.

In the presence the payer of single fee has debts on payment of single fee or financial sanctions on other accounts, return is excessive or mistakenly paid means is performed after repayment by the payer of such debt.

In case of refusal in allowance of the application, structural division of body of the income and charges to which function of administration of single fee is assigned it is provided to the payer of single fee the message signed by the official of body of the income and charges with indication of causes of failure (is sent).

In case of allowance of the application, the statement with mark for confirmation of return is excessive or mistakenly paid means of structural division of body of the income and charges to which function of administration of single fee is assigned, is transferred coordination monitoring to division for preparation of conclusion.

7. The coordination and monitoring division of body of the income and charges in time no more than three workers days from the date of receipt of the statement with mark of structural division of body of the income and charges to which function of administration of single fee is assigned for return confirmation excessively or mistakenly paid means, based on these integrated cards of payers prepares conclusions in the form given in appendix 1, and two copies of the Register of conclusions about return excessively or mistakenly paid means (further - the Register of conclusions) in the form given in appendix 2. Conclusions are registered in register of conclusions about return excessively or mistakenly paid means of single fee in the form given in appendix 3, and within one working day of registration date are transferred to divisions of financial and economic work and financial accounting of body of the income and charges according to the Register of conclusions for preparation of settlement documents.

8. Based on conclusion in time not later, than three workers from the date of receipt of the Register which includes such conclusion division of financial and economic work and financial accounting of body of the income and charges perform days return excessively or mistakenly paid funds from the account into which they were paid, by execution of settlement documents and the direction to their relevant organs of Treasury.

Bodies of Treasury based on settlement documents of body of the income and charges transfer funds on accessory due to the current receipts in day from the corresponding accounts of body of the income and charges.

Return of means is performed into the accounts of payers of single fee opened in banks or bodies of Treasury, specified in the statement of the payer. To payers who paid means with cash return of means is performed into the accounts specified in the statement of the payer.

9. Mistakenly paid amounts of single fee and/or the applied financial sanctions into the inappropriate account of body of the income and charges are listed by registration by division of financial and economic work and financial accounting of body of the income and charges of the settlement document about money transfer into the corresponding account of body of the income and charges on the statement of the payer not later than two working days from the date of receipt of the conclusion specified in Item 7 of this Procedure.

In case of wrong payment of the amounts of single fee and/or the applied financial sanctions into the account of body of the income and charges in which the payer does not stay on the registry such funds are transferred by registration by division of financial and economic work and financial accounting of body of the income and charges of the settlement document about money transfer into the corresponding account of body of the income and charges in which the payer stays on the registry, according to the statement of the payer no later than two working days from the date of receipt of the conclusion specified in Item 7 of this Procedure.

10. Return to payers of single fee is excessive or mistakenly paid means is performed by divisions of financial and economic work and financial accounting of body of the income and charges due to the current revenues to the account of the 3719th body of the income and charges on which means which return are paid.

In case of impossibility of implementation of return disposable for the total amount, division of financial and economic work and financial accounting performs return by partial amounts by execution of the relevant settlement documents.

10.1. In case of insufficiency or absence on the corresponding account 3719 of the current receipts for return implementation, the division of financial and economic work and financial accounting of body of the income and charges sends the appeal in the form given in appendix 4, for reinforcement by means of this account to division of financial and economic work and financial accounting of territorial authority Mindokhodov in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - Head department Mindokhodov). Division of financial and economic work and financial accounting of Head department Mindokhodov based on the address makes the decision in the form given in appendix 5, and processes settlement documents for transfer of the necessary amount of funds for the account of body of the income and charges from the corresponding account opened addressed to Head department Mindokhodov in the relevant head department of the Public treasurer service of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (further - Head department of Treasury). The specified settlement documents are transferred for accomplishment to the relevant Head department of Treasury.

Head department of Treasury based on settlement documents of head department Mindokhodov transfers the amounts of single fee and/or the applied financial sanctions within the current receipts in day in general on the region by the corresponding type of revenues to the account of body of the income and charges for return implementation.

The address and decisions are registered in the Magazine of registration of addresses/decisions on return excessively or mistakenly paid means of single fee (further - the Magazine of registration) in the form given in appendix 6 to this Procedure, divisions of financial and economic work and financial accounting.

10.2. In case of insufficiency or lack of means on account 3719 of Head department Mindokhodov its reinforcement is performed based on the decision of Department of financial and economic work and financial accounting Mindokhodov of Ukraine in the form given in appendix 5, for money transfer from the corresponding account opened in the Public treasurer service of Ukraine (further - Treasury of Ukraine) for transfer of the amounts of single fee and/or the applied financial sanctions by the corresponding type of receipts, before differentiation of these means by types of obligatory national social insurance. The basis for decision making concerning reinforcement means is the appeal of division of financial and economic work and financial accounting of Head department Mindokhodov in the form given in appendix 4, in Department of financial and economic work and financial accounting Mindokhodov of Ukraine.

Department of financial and economic work and financial accounting Mindokhodov of Ukraine makes the decision and processes settlement documents to transfer of the necessary amount of means to relevant organ of the income and charges for implementation of return and presents them to Treasury of Ukraine.

Treasury of Ukraine based on settlement documents Mindokhodov of Ukraine before implementation of differentiation of means by types of obligatory national social insurance transfers these funds on accessory within the current receipts in day.

10.3. In case of receipt excessively or mistakenly paid funds for the account 3719, opened in bodies of Treasury for transfer of the amounts of single fee which are paid in the insurers taking voluntary part in system of obligatory national social insurance, return is performed by divisions of financial and economic work and financial accounting of body of the income and charges due to the current revenues to the account of the 3719th body of the income and charges on which means which return are paid.

In case of insufficiency or absence within 30 calendar days, from acceptance date and registration of the decision Mindokhodov of Ukraine in the Magazine of registration, current receipts on the corresponding account 3719 for return implementation, Department of financial and economic work and financial accounting Mindokhodov of Ukraine sends the appeal to the Pension fund and funds of obligatory national social insurance, in payment which excessively or is mistakenly listed in the relevant fund.

The address for reinforcement means of the corresponding accounts moves in the form given in appendix 4. Are applied to the address the copy of the Register of conclusions, in the form given in appendix 2, the copy of the decision Mindokhodov of Ukraine and the copy of the settlement document (the receipt, the payment order and so forth) which confirms payment of means.

Department of financial and economic work and financial accounting Mindokhodov of Ukraine in writing informs Treasury of Ukraine on the direction of the address stated above within one working day.

The pension fund and funds of obligatory national social insurance in time no more than five working days from the date of receipt of the address from Mindokhodov make the decision in the form given in appendix 5, and process settlement documents to transfer of the necessary amount of funds from the corresponding account 3717 to the corresponding account 3719 Mindokhodov of Ukraine for implementation of return and present them to Treasury of Ukraine.

In case of failure to provide reinforcement means within five working days after receipt of the address, the Pension fund and funds of obligatory national social insurance in writing inform Department of financial and economic work and financial accounting Mindokhodov of Ukraine on the reasons of failure to carry out of the address.

The direction of the address about reinforcement means is not the basis for stop of transactions on return of means due to the current receipts. When implementing return of means due to the current revenues to all amount or its part, after the direction of the address about reinforcement means Department of financial and economic work and financial accounting Mindokhodov of Ukraine informs on it the Pension fund and funds of obligatory national social insurance which sent the appeal, within three working days. The unused amount of the provided reinforcement means returns to the Pension fund and funds of obligatory national social insurance which provided reinforcement, within five working days.

11. The means which are mistakenly paid by the payer of single fee into the account of territorial authority of the Pension fund of Ukraine opened in body of Treasury are subject to return taking into account requirements of Item 5 of this Procedure and according to registers of the amounts of not returned means received from territorial authorities of the Pension fund of Ukraine by bodies of the income and charges according to Item 3 of the Section II "Final provisions" of the Law of Ukraine of July 4, 2013 No. 406-VII "About modification of some legal acts of Ukraine in connection with carrying out administrative reform" or are enlisted in the account of future payments of single fee on the consent of the payer.

 

Appendix 1

to the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns excessively and/or mistakenly paid means

Conclusion

(See Appendix 1) (7Kb In original language)

                                                      

Appendix 2

to the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns excessively and/or mistakenly paid means

The register of conclusions about return excessively or mistakenly paid means of single fee

(See Appendix 2) (8Kb In original language)

                                                      

Appendix 3

to the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns excessively and/or mistakenly paid means

Register of conclusions about return excessively or mistakenly paid means of single fee

(See Appendix 3) (7Kb In original language)

                                                      

Appendix 4

to the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns excessively and/or mistakenly paid means

Address

See Appendix 4 (4Kb In original language)

                                                      

Appendix 5

to the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns excessively and/or mistakenly paid means

Decision

(See Appendix 5) (6Kb In original language)

 

Appendix 6

to the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or return excessively and/or mistakenly paid means (subitem 10.1 of Item 10)

The magazine of registration of addresses/decisions on return excessively or mistakenly paid means of single fee

_______________________________________________________________ (Name of body of the income and charges)

№ of payment order	No. and date of the address	No. and date of the decision	Name of body of the income and charges	account symbol	The reinforcement amount according to the address (UAH)	No. and date of the payment order	Amount (rub) of the payment order	Notes
1	2	3	4	5	6	7	8	9

                                                      

 

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