RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, BOARD OF CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN

of November 20, 2013 No. No. 106, 2013-45, 320-B-2

About modification and amendments in Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

According to the laws of the Republic of Uzbekistan "About the state provision of pensions of citizens" (Sheets of the Supreme Council of the Republic of Uzbekistan, 1993, No. 9, the Art. 338), "About compulsory national social insurance from labor accidents and occupational diseases" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2008, No. 9, the Art. 480) and "About modification and amendments in some legal acts of the Republic of Uzbekistan" (Collection of the legislation of the Republic of Uzbekistan, 2013, No. 1, the Art. 1), the Tax code of the Republic of Uzbekistan (The sheet of chambers of Oliy Majlis of the Republic of Uzbekistan, 2007, appendix 1 to No. 12), the Presidential decree of the Republic of Uzbekistan of December 30, 2009 No. UP-4161 "About Measures for Further Enhancement of System of Provision of Pensions of Citizens" (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 52, the Art. 559) and the resolution of the President of the Republic of Uzbekistan of December 22, 2009 No. PP-1245 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2010" (2009, No. 52, the Art. 560) the Ministry of Finance, the State Tax Committee and Board of the Central bank of the Republic of Uzbekistan decide collection of the legislation of the Republic of Uzbekistan:

1. Make changes and additions to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance approved by the resolution of the Ministry of Finance, State Tax Committee and Board of the Central bank of the Republic of Uzbekistan of August 9, 2011 No. No. 47, 2011-25, 23/2 (рег. No. 2262 of September 9, 2011) (Collection of the legislation of the Republic of Uzbekistan, 2011, No. 37, the Art. 383), according to appendix.

2. This resolution becomes effective from the date of its official publication.

Minister of Finance December 20, 2013

R. Azimov

Chairman of the State Tax Committee December 20, 2013

B. Parpiyev

Chairman of the Central bank December 20, 2013

F.Mullazhanov

 

Appendix

to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan and Board of the Central bank of the Republic of Uzbekistan of November 20, 2013 No. No. 106, 2013-45, 320-B-2

Changes and additions made to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

1. In the subitem "v" of Item 6:

in paragraph three to replace figure "20" with figure "30";

in paragraph four to replace figure "80" with figure "70".

2. In Item 19:

add with paragraphs second and third the following content:

"At the same time the request shall be in accordance with the established procedure signed person performing the leading functions, person performing functions of financial accounting and financial management and also the chairman (representative) of the Commission of the legal entity on social insurance.

If the last day of term of adoption of the request falls for the weekend or festive (non-working) days, the next working day is considered last afternoon of term of adoption of the request.";

paragraphs two and third to consider respectively paragraphs the fourth and fifth.

3. Add with Items 19 (1) - 19(15) following contents:

"19(1). Primary address of legal entities with the request is registered district (city) department of the Pension fund in the Book of registration of legal entities in form according to appendix 4b to this Provision.

District (city) department of the Pension fund the separate folder for requests and other relevant documents (reports, acts of reconciliations, etc.) on each legal entity opens.

19(2). The request is accepted by district (city) department of the Pension fund except as specified, stipulated in Item 19(6) this provision. The accepted request is registered the worker of the sector of determination of need for means, financial accounting and the reporting (further - the ranking officer) in the Book of registration of requests of legal entities in form, according to appendix 4v to this Provision (further - the Book of registration), and the print of registration stamp is put down.

19(3). For the purpose of studying of correctness of requests, justification of reports and acts of the reconciliations provided by legal entities in district (city) department of the Pension fund the Commission on check of justification of requests, reports and acts of reconciliations is created (further - the Commission).

The commission is formed in the following structure:

the chief of district (city) department of the Pension fund - the commission chairman;

the deputy chief of district (city) department of the Pension fund - the head of the sector of determination of need for means, financial accounting and the reporting - the vice-chairman of the commission;

the chief inspector of the sector of determination of need for means, financial accounting and the reporting and the head of group of monitoring of pension payment and benefits - members of the commission.

19(4). Based on the order of the chief of district (city) department of the Pension fund the request, the report and the reconciliation statement are considered by the Commission on compliance to regulatory legal acts which pays the main attention to the following requirements:

compliance of creation and execution of requests, reports and acts of reconciliations, to the established forms, and also availability of signatures of responsible persons and seals of the legal entity;

compliance of data in the request with the data registered in the Book of registration;

compliance of the request and register, availability of source documents (in necessary cases), being the basis for implementation of payments;

compliance to the established regulations of the amount and date for which payment implementation is required;

compliance of the amounts specified in the report with the amounts specified in the request submitted and also acts of reconciliations with the financed means;

correctness of introduction in the computer database of the Pension fund of data on requests, reports and acts of reconciliations, and also on other parameters in other documents.

The accepted requests shall be considered by the Commission no later than the 12th day of every month.

By results of consideration the Commission accepts the conclusion according to each request and draws up the act of the commission of district (city) department of the off-budget Pension fund of studying on compliance of validity of requests, reports and acts of reconciliations, in form according to appendix 4g to this Provision (further - the act).

19(5). The statement which is drawn up by the Commission is stored at the chief of district (city) department of the Pension fund in the separate folder.

19(6). The request, the report and the reconciliation statement provided by legal entities return in cases if:

the request, the report and the reconciliation statement are constituted and drawn up with violation of the established forms, and also in them there are no signatures of responsible persons or seal of the legal entity;

the register is not attached to the request;

there is difference between the amounts of the request and the enclosed register;

there is no secondary account with UNS 888 (except state-financed organizations);

changes and corrections are made to the request, after its registration;

there are discrepancies between the data and data which are available in the computer database of the Pension fund provided by legal entities;

the legal entity evades from submission of source documents;

there are discrepancies of data in reports and acts of reconciliations with data in requests;

necessary documents are submitted after fixed term.

19(7). The request according to which the positive conclusion from the Commission is accepted goes for execution and financing of payments to the sector of determination of need for means, financial accounting and the reporting of district (city) department of the Pension fund.

19(8). According to the requests accepted till last day adoptions of the request for every month and the drawn-up acts of the Commission, the summary request of legal entities is constituted.

19(9). Summary requests are considered by the Commission by comparison of the drawn-up reports, acts of reconciliations and entries in Books of registration. After confirmation of the fact of correctness of the processed documents are signed by members of the commission.

19(10). The summary request affirms seal of district (city) department of the Pension fund and it is represented to territorial administration of the Pension fund with appendix of the guaranty letter about correctness of data in requests signed by members of the commission.

Together with the summary request in territorial administration of the Pension fund the Book of registration is also submitted.

19(11). The summary requests submitted by district (city) departments of the Pension fund are considered by the Special commission on check of the justification of summary requests (further - the Special commission) created in the relevant territorial administration of the Pension fund.

The special commission is formed in the following structure:

the chief of territorial administration of the Pension fund - the chairman of the Special commission;

the deputy chief of territorial administration of the Pension fund - the vice-chairman of the Special commission;

chiefs of departments of financial accounting and the reporting and management of means and monitoring of pension payment and benefits - members of the Special commission.

19(12). Summary requests are checked from the Special commission, by reconciliation of the data entered in the computer database of the Pension fund with the drawn-up reports, acts and the records made in the Book of registration, and in necessary cases the request for reclamation of requests and the source documents submitted by legal entities is performed.

19(13). Upon completion of reconciliation of the summary request with the Book of registration, the last entry in the Book of registration for month under report is covered with introduction of record about the number of the legal entities who submitted requests, the total amount of the request signatures of members of the Special commission and certified by impress of a seal of territorial administration of the Pension fund. Modification and amendments in record of the Book of registration after record closing is forbidden.

19(14). The summary requests submitted by district (city) departments of the Pension fund and considered by the Special commission are generalized and drawn up by the act of the Special commission of territorial administration of the off-budget Pension fund of studying on compliance of validity of requests, reports and acts of reconciliations, in form according to appendix 4g to this Provision which is signed by members of the Special commission and is sealed territorial administration of the Pension fund.

The generalized requests by district (city) departments of the Pension fund are transferred to executive office of the Pension fund to the 15th day of every month with appendix of the guaranty letter about correctness of data in requests signed by members of the Special commission.

19(15). Data about the means financed to legal entities on the basis of payment documents with marks of the relevant division of Treasury of the Ministry of Finance of the Republic of Uzbekistan the ranking officer are entered into the computer database of the Pension fund, and also daily account of remaining balance, receipts and expenditure of means is kept.".

4. Add with Items 21 (1) - 21(5) following contents:

"21(1). The executive office of the Pension fund on the basis of the generalized requests submitted by territorial administrations of the Pension fund finances:

to the 15th day of the current payable month - the amount in the amount of 50% calculated on the basis of requirement of last month;

to the 27th day of the current payable month - the remained amount from the provided amount of actual demand.

21(2). Territorial administrations of the Pension fund shall perform financing of means within two banking working days to the relevant district (city) departments of the Pension fund.

21(3). District (city) departments of the Pension fund shall perform on the basis of the submitted requests financing of means within two banking working days to the corresponding legal entities.

21(4). Payment documents for financing of legal entities shall be signed only by the chief of district (city) department of the Pension fund (replacement his face).

Payment documents for financing of legal entities are registered in the Book of registration of payment documents by district (city) department of the off-budget Pension fund in form according to appendix 4d to this Provision.

21(5). Following the results of completion of the banking working day payment documents and statements from personal accounts with print of stamp of the relevant division of Treasury of the Ministry of Finance of the Republic of Uzbekistan are filed by the ranking officer in separate folders. Copies of payment documents are filed in the corresponding folders of legal entities.".

5. From Item 26 of the word"," to exclude credit unions.

6. Add with Items 28 (1)-28(2) of the following content:

"28(1). The reports and acts of reconciliations provided by legal entities are verified with the requests submitted to district (city) department of the Pension fund in the accounting period and data on the financed means, and also information entered into the computer database of the Pension fund.

After carrying out reconciliation, reports and acts of reconciliations are adopted by district (city) department of the Pension fund signed by the responsible person and putting down of stamp.

28(2). The requests, reports and acts of reconciliations provided by legal entities after their consideration by the Commission by the ranking officer are filed in separate folders on each legal entity.".

7. Add with Items 29 (1)-29(2) of the following content:

"29(1). District (city) departments of the Pension fund constitute the report on the financing implementation to legal entities last month and remaining balance of funds for 1 date following reporting. The report which is drawn up in the established form is submitted in the relevant territorial administration of the Pension fund to the 5th following reporting.

29(2). The monthly reports submitted by district (city) departments of the Pension fund are generalized by territorial administrations of the Pension fund by district (city) departments of the Pension fund. The summary report is submitted territorial administrations of the Pension fund in executive office of the Pension fund to the 15th following for reporting.".

8. Add with appendices 4b-4d in edition according to appendices 1-4 to these changes and amendments.

9. These changes and amendments are approved with the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan and the Federation Council of labor unions of Uzbekistan.

Minister of Labour and Social Protection of the population November 20, 2013

A. Haitov

Chairman of the Federation Council of labor unions of Uzbekistan November 20, 2013

T. Narbayeva

 

Appendix №1

to changes and additions made to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

"Appendix No. 4b

to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

Book of registration of the legal entity

Sheet 1
№	INN  legal persons	Full name  legal entity	Address		IFI  servicing  bank		Name  bank	Bank  settlement account	Treasurer l itsevy account
1	2	3	4		5		6	7	8
							Sheet 2
RCEB	RCBO	Number  phone	First name, middle initial, last name head  legal entity	First name, middle initial, last name main thing  accountants legal persons		Date  registration	Note
9	10	11	12	13		14	15	".

Appendix № 2

to changes and additions made to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance.

"Appendix No. 4v

to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

Book of registration of requests of legal entities

№	Date  acceptances	INN  legal  persons	Full name  legal entity	Registration number  legal entity	Amount  requests	Note
1	2	3	4	5	6	7	".

Appendix №. 3

to changes and additions made to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

"Appendix No. 4g

to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

The act of the commission (The special commission) ______________ district (city), department (territorial administration) of the off-budget Pension fund about studying on compliance of validity of requests, reports and acts of reconciliations

"____" _______________ 20 ___.

Below-signed carry out studying of the requests (reports, acts of reconciliations) provided by the organizations on compliance of reality and by results of studying came to the following conclusion:

№

Acceptance date of the request

INN of the legal entity

Name the legal entity who showed the request

Registration number of the legal entity

Request amount

The conclusion (to direct to execution for financing, to return to the legal entity for renewal and introduction of determinations and others)

1

2

3

4

5

6

7

Including on payment:

pensions in the amount of 100%

- _________ (quantity) _______________ (amount)

pensions in the amount of 50%

- _________ (quantity) _______________ (amount)

compensations in the amount of 45% of MZP

- _________ (quantity) _______________ (amount)

compensations in the amount of 18% of MZP

- _________ (quantity) _______________ (amount)

benefits in case of the child's birth

- _________ (quantity) _______________ (amount)

benefits for burial

- _________ (quantity) _______________ (amount)

the additional days off to parents  handicapped children aged up to 16 years

- _________ (quantity) _______________ (amount)

Commission chairman (Special commission)

________________

M.P.

Vice-chairman of the commission (Special commission)

________________

Members of the commission (Special commission):

________________

________________

________________ ".

Appendix №4

to changes and additions made to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

"Appendix No. 4d

to Regulations on procedure for distribution of single social payment, and also payment of the amounts on expense recovery and implementation of payments by legal entities of expenses on the national social insurance

BOOK  registration of the payment documents ________________ by district (city) department  off-budget Pension fund
№	Date (day/month/year)	Number  payment document	It is financed (amount)	INN legal  persons	Name  the financed legal entity	Registration number of the legal entity	Payment purpose	Note
1	2	3	4	5	6	7	8	9	".

 

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