FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2016 No. 250-FZ

About modification of separate legal acts of the Russian Federation and recognition voided separate legal acts (provisions of legal acts) of the Russian Federation in connection with adoption of the Federal Law "About Modification of Parts the First and Second the Tax Code of the Russian Federation in connection with Transfer of Powers to Tax Authorities on Administration of Insurance Premiums for Compulsory Pension, Social and Medical Insurance"

Accepted by the State Duma on June 14, 2016

Approved by the Federation Council on June 29, 2016

Article 1

Bring in the Law of the Russian Federation of March 21, 1991 No. 943-1 "About tax authorities of the Russian Federation" (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1991, No. 15, Art. 492; Sheets of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1992, No. 33, Art. 1912; No. 34, Art. 1966; 1993, No. 12, Art. 429; Russian Federation Code, 1999, No. 28, Art. 3484; 2002, No. 1, Art. 2; No. 22, Art. 2026; 2003, No. 21, Art. 1957; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3101; 2006, No. 31, Art. 3436; 2009, No. 29, Art. 3599; 2010, No. 48, Art. 6247; 2011, No. 27, Art. 3873; 2014, No. 14, Art. 1544) following changes:

Shall be replaced with words 1) in Article 1 of the word "and charges" ", charges and insurance premiums";

Shall be replaced with words 2) in part one of Article 6 of the word "and charges" ", charges and insurance premiums";

3) in Article 7:

a) in paragraph one of Item 1 of the word "or charges" shall be replaced with words ", charges, insurance premiums";

b) to add Item 6 after the word of "charges" with words ", payers of insurance premiums";

c) in paragraph five of Item 11 of the word "and to charges" shall be replaced with words ", to charges, insurance premiums".

Article 2

Bring in the Federal Law of April 1, 1996 No. 27-FZ "About the individual (personified) accounting in system of mandatory pension insurance" (The Russian Federation Code, 1996, No. 14, Art. 1401; 2001, No. 44, Art. 4149; 2003, No. 1, Art. 13; 2005, No. 19, Art. 1755; 2007, No. 30, Art. 3754; 2008, No. 18, Art. 1942; No. 30, Art. 3616; 2009, No. 30, Art. 3739; No. 52, Art. 6417, 6454; 2010, No. 31, Art. 4196; No. 49, Art. 6409; No. 50, Art. 6597; 2011, No. 29, Art. 4291; No. 45, Art. 6335; No. 49, Art. 7037, 7057, 7061; 2012, No. 50, Art. 6965, 6966; 2013, No. 14, Art. 1668; No. 49, Art. 6352; No. 52, Art. 6986; 2014, No. 11, Art. 1098; No. 26, Art. 3394; No. 30, Art. 4217; No. 45, Art. 6155; No. 49, Art. 6915; 2016, No. 1, Art. 5; No. 18, Art. 2512) following changes:

1) in Article 1:

a) word in paragraph three "occupied on workplace with special (heavy and harmful) working conditions" shall be replaced with words "occupied on the workplace granting in accordance with the legislation of the Russian Federation the right to early purpose of insurance pension on old age";

b) word in paragraph five "The Federal Law "About Insurance Premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund" shall be replaced with words "the legislation of the Russian Federation on taxes and fees";

2) in Item 2 of Article 6:

a) add with subitem 9.1 of the following content:

"9. 1) identification taxpayer number;";

b) in paragraph one of subitem 13.1 of the word "about insurance premiums" shall be replaced with words "about taxes and fees", "Item 2.1 of article 22 of the Federal Law of December 15, 2001 No. 167-FZ "About mandatory pension insurance in the Russian Federation" shall be replaced with words words "the subitem 1 of Item 2 of article 425 of the Tax Code of the Russian Federation";

3) in Article 8:

a) in Item 1:

in the paragraph the second the first offer after the word "data" to add with words "(except for the data, stipulated in Item 2.3 articles 11 of this Federal Law)";

add with the new paragraph third the following content:

"Data, stipulated in Item 2.3 articles 11 of this Federal Law, the insurer represents to tax authority in accordance with the legislation of the Russian Federation about taxes and fees.";

third to consider the paragraph the paragraph the fourth and to state it in the following edition:

"Control of reliability of the data represented by insurers to tax authorities is performed by tax authorities.";

add with the paragraph the fifth the following content:

"Control of reliability of the data represented by insurers to the Pension Fund of the Russian Federation is performed by bodies of the Pension Fund of the Russian Federation.";

the fourth to consider the paragraph the paragraph the sixth;

b) in Item 2:

the paragraph one to state in the following edition:

"2. The data for the individual (personified) accounting represented according to this Federal Law to bodies of the Pension Fund of the Russian Federation are represented according to the procedure and instructions established by the Pension Fund of the Russian Federation. Forms and formats of data for the individual (personified) accounting, procedure for filling with insurers of forms of the specified data are determined by the Pension Fund of the Russian Federation.";

in paragraph three the first offer to state in the following edition: "The insurer represents data on 25 and more working for him insured persons (including persons, signed agreements of civil nature, on which on remunerations are in accordance with the legislation of the Russian Federation assessed insurance premiums) for the preceding accounting period in electronic form signed by the strengthened qualified digital signature according to the procedure, which is established by the Pension Fund of the Russian Federation.", the third offer to exclude;

add with the paragraph of the following content:

"The procedure for electronic document management between insurers and the Pension Fund of the Russian Federation in case of submission of data for the individual (personified) accounting is established by the Pension Fund of the Russian Federation.";

4) in Article 11:

a) state the name in the following edition:

"Article 11. Submission of data on insurance premiums and insurance years of service";

b) state Item 1 in the following edition:

"1. Insurers represent provided by Items 2 - 2.2 these Articles of the data for the individual (personified) accounting to bodies of the Pension Fund of the Russian Federation for the place of their registration, and the data, stipulated in Item 2.3 these Articles, - to tax authorities in the place of their accounting.";

c) in Item 2:

the paragraph one to state in the following edition:

"2. The insurer annually no later than March 1 of the year following after accounting year (except as specified if other terms are provided by this Federal Law), represents about each insured person working for it (including persons who signed agreements of civil nature under which on remunerations in accordance with the legislation of the Russian Federation about taxes and fees insurance premiums are assessed) the following data:";

recognize subitems 6 and 7 invalid;

add with the subitem 11 of the following content:

"11) the documents confirming the right of insured person to early purpose of insurance pension on old age.";

the twelfth - the fifteenth to consider paragraphs respectively paragraphs the thirteenth - the sixteenth and to recognize them invalid;

add with the paragraph of the following content:

"The data specified in this Item about the insured person who submitted the application for purpose of insurance pension or insurance and accumulative pensions, the insurer represents within three calendar days from the date of the address of insured person to the insurer.";

d) in Item 2.2:

the paragraph one to state in the following edition:

"2.2. The insurer monthly no later than the 15th following the accounting period - month, represents about each insured person working for it (including persons who signed agreements of civil nature which subject are performance of works, rendering services, agreements of the author's order, agreements on alienation of exclusive right on works of science, literature, art, publishing license agreements, license agreements about provision of right to use of the work of science, literature, art, including the agreements on delegation of power on management of the rights signed with the organization for management of the rights on collective basis) the following data:";

e) add with Item 2.3 of the following content:

"2.3. The insurer represents about each insured person working for him (including persons who signed agreements of civil nature under which on remunerations in accordance with the legislation of the Russian Federation about taxes and fees insurance premiums are assessed) data on the amount of earnings (income) on which insurance premiums for mandatory pension insurance were assessed, to the amount of the assessed insurance premiums for mandatory pension insurance as a part of calculation for insurance premiums in accordance with the legislation of the Russian Federation about taxes and fees.";

e) in Item 3:

word in paragraph one "Items 2 and 2.1 of this Article" shall be replaced with words "Items 2 - 2.3 these Articles";

in the paragraph the second "Items 2 and 2.1 of this Article" shall be replaced with words words "Items 2 - 2.3 these Articles";

word in paragraph three "Items 2 and 2.1 of this Article" shall be replaced with words "Items 2 - 2.3 these Articles";

g) state item 4 in the following edition:

"4. The copy of the data provided by Items 2 - 2.3 these Articles, are transferred by the insurer to insured person no later than five calendar days from the date of its address.

In day of dismissal of insured person or in day of termination of the contract of civil nature on which on remuneration in accordance with the legislation of the Russian Federation about taxes and fees or the Federal Law of December 15, 2001 "About mandatory pension insurance in the Russian Federation" insurance premiums are assessed to No. 167-FZ the insurer shall report to insured person of the data, provided by Items 2 - 2.3 these Articles.";

To add 5) with Article 11.1 of the following content:

"Article 11.1. Submission of the data necessary for conducting the individual (personified) accounting in system of mandatory pension insurance, tax authorities

1. The tax authority no later than five working days from the date of receipt of data from the insurer in electronic form, and on paper no later than 10 working days from the date of receipt of data from the insurer represents the following data to territorial authority of the Pension Fund of the Russian Federation:

1) the amount of earnings (income) on which insurance premiums for mandatory pension insurance were assessed;

2) the added and paid amounts of insurance premiums;

3) the specifying (adjusting) data represented by insurers by results of tax audits of reliability of data and (or) in case of independent identification of mistakes;

4) other data necessary for the individual (personified) accounting in system of mandatory pension insurance and being at the disposal of tax authorities.

2. In case of identification in the data of mistakes and (or) contradictions provided by tax authorities, and also the detection of discrepancy between the provided data and data which are available in the Pension Fund of the Russian Federation which is not allowing to consider these data on individual personal accounts of insured persons such data return to tax authorities within five working days from the date of their obtaining from tax authorities.

3. Data, stipulated in Item 1 this Article, are represented to the Pension Fund of the Russian Federation in the form of electronic documents according to the procedure, established by the data exchange agreement signed between the Pension Fund of the Russian Federation and federal executive body performing functions on control and supervision of compliance with law of the Russian Federation about taxes and fees.";

6) in Article 14 part one:

a) third after the words "in the Pension Fund of the Russian Federation" to add the paragraph with the words "and tax authorities";

b) word in paragraph four", including its Board," shall be replaced with words "or in tax authorities according to their competence,";

The paragraph third parts one of Article 15 to add 7) with the words "or tax authority";

8) in Article 16:

a) add part one with the paragraph of the following content:

"receive from territorial tax authorities of the data, concerning the pension rights of insured persons.";

b) "the data provided" to add part two paragraph two after words with words "tax authorities and";

9) in Article 17:

a) third to state part in the following edition:

"For non-presentation by the insurer at the scheduled time or submission of the incomplete and (or) false information provided by Items 2 to them - 2.2 articles 11 of this Federal Law, to such insurer are applied financial sanctions in the amount of 500 rubles to each insured person.";

b) the fourth to state part in the following edition:

"For non-compliance by the insurer with procedure for submission of data in the form of electronic documents in the cases provided by this Federal Law financial sanctions in the amount of 1000 rubles are applied to such insurer.";

c) add with new part five of the following content:

"In case of detection in the data of mistakes and (or) discrepancies provided by the insurer between the provided data and data which are available for the Pension Fund of the Russian Federation, the notification on elimination within five working days of the available discrepancies is handed to the insurer personally on receipt, goes by mail the registered mail or is transferred in electronic form on telecommunication channels. In case of the direction of the notification by mail the registered mail date of delivery of this notification the sixth day beginning from date of departure of the registered mail is considered.";

d) add with parts six - the nineteenth the following content:

"In case of identification of offense, responsibility for which is established by this Article, the official of territorial authority of the Pension Fund of the Russian Federation who established offense draws up the statement which is signed by this official and person who made such offense. About failure of the face which made offense to sign the act the corresponding entry in the act is made.

The act within five days from the date of its signing shall be handed to person who made offense, personally on receipt, is directed by mail by the registered mail or transferred in electronic form on telecommunication channels. In case of the direction of the act by mail the registered mail date of delivery of this act the sixth day beginning from date of departure of the registered mail is considered.

Person who made offense in case of disagreement with the facts stated in the act and also with conclusions and proposals of the official who found the offense fact within 15 days from the date of receipt of the act has the right to provide to the relevant territorial authority of the Pension Fund of the Russian Federation written objections under the act in general or by its separate provisions, and also to put to written objections documents (their copy certified in accordance with the established procedure) confirming justification of the objections.

The act, and also the documents and materials provided by person who made offense shall be considered by the head (deputy manager) of territorial authority of the Pension Fund of the Russian Federation and the decision on them shall be passed within 10 days from the date of the expiration during which by the insurer written objections under the act could be provided. The specified term can be prolonged, but no more than for one month.

The territorial authority of the Pension Fund of the Russian Federation informs person who made offense on time and the place of consideration of the act. Absence of the person informed properly made responsible for making of offense or his representative does not deprive of possibility of the head (deputy manager) of territorial authority of the Pension Fund of the Russian Federation to consider the act for lack of this face.

By results of consideration of the act, and also the documents and materials attached to it the head (deputy manager) of territorial authority of the Pension Fund of the Russian Federation passes the decision:

about accountability for making of offense;

about refusal in accountability for making of offense.

The decision on accountability for making of offense or the decision on refusal in accountability for making of offense within five days after day of its removal can be handed to person concerning whom the relevant decision (his authorized representative) is passed, personally on receipt, is directed by mail by the registered mail or transferred in electronic form on telecommunication channels. In case of the direction of the decision by mail the registered mail date of delivery of this decision the sixth day beginning from date of departure of the registered mail is considered.

The decision on accountability for making of offense or the decision on refusal in accountability for making of offense becomes effective after 10 days from the date of delivery to his face concerning which the relevant decision (his authorized representative) was passed.

Person concerning whom the decision on accountability for making of offense is passed has the right within three months from the date of when person learned or owed learn about violation of the rights, appeal this decision in higher body of the Pension Fund of the Russian Federation.

Within 10 days from the date of entry into force of the decision on accountability for making of offense to the insurer concerning whom this decision is passed the requirement about payment of financial sanctions goes. The requirement about payment of financial sanctions can be transferred to the insurer (his authorized representative) personally on receipt, is directed by mail by the registered mail or transferred in electronic form on telecommunication channels. In case of the direction of the specified requirement by mail it is considered the registered mail received after six days from the date of departure of the registered mail.

The requirement about payment of financial sanctions shall be performed by the insurer within 10 calendar days from the date of receipt of the specified requirement if more long period of time for payment is not specified in this requirement.

In case of failure to pay or incomplete payment of financial sanctions by the insurer on demand collection of the amounts of the financial sanctions provided by this Article is made by territorial authorities of the Pension Fund of the Russian Federation judicially.

Document forms which are used in case of realization of powers in the relations regulated by this Article and also requirements to their creation are established by the Pension Fund of the Russian Federation in coordination with the federal executive body performing functions on development of state policy and normative legal regulation in the field of social insurance. Formats, procedure and conditions of the direction to the insurer of the specified documents in electronic form on telecommunication channels are established by the Pension Fund of the Russian Federation.

The insurer cannot be made responsible for making of offense if from the date of when the territorial authority of the Pension Fund of the Russian Federation learned or learn about offense, and about day of decision about accountability three years (prescriptive limit) expired.";

e) the fifth to consider part part of the twentieth and in it "article 23 of the Federal Law of July 24, 2009 No. 212-FZ "About insurance premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund" shall be replaced with words words "The Pension Fund of the Russian Federation in coordination with the federal executive body performing functions on development of state policy and normative legal regulation in the field of social insurance".

Article 3

Bring in the Federal Law of July 24, 1998 No. 125-FZ "About compulsory social insurance from labor accidents and occupational diseases" (The Russian Federation Code, 1998, No. 31, Art. 3803; 1999, No. 29, Art. 3702; 2001, No. 44, Art. 4152; 2002, No. 1, Art. 2, 3; No. 48, Art. 4737; 2003, No. 6, Art. 508; No. 17, Art. 1554; No. 28, Art. 2887; No. 43, Art. 4108; No. 50, Art. 4852; No. 52, Art. 5037; 2004, No. 35, Art. 3607; No. 49, Art. 4851; 2005, No. 1, Art. 28; No. 52, Art. 5593; 2007, No. 1, Art. 22; No. 30, Art. 3806; 2008, No. 30, Art. 3616; 2009, No. 30, Art. 3739; No. 48, Art. 5745; 2010, No. 21, Art. 2528; No. 31, Art. 4195; No. 49, Art. 6409; No. 50, Art. 6606, 6608; 2011, No. 45, Art. 6330; No. 49, Art. 7061; 2012, No. 10, Art. 1164; 2013, No. 14, Art. 1644; No. 27, Art. 3477; No. 49, Art. 6332; No. 51, Art. 6678; No. 52, Art. 6986; 2014, No. 14, Art. 1551; No. 19, Art. 2321; No. 26, Art. 3394; No. 30, Art. 4217; No. 49, Art. 6915; 2016, No. 1, Art. 14) following changes:

1) in Article 6:

a) state the name in the following edition:

"Article 6. Registration and removal from accounting of insurers";

b) in the subitem 2 of Item 1 of the word "have separate balance and" to exclude;

2) in the subitem 17 of Item 2 of Article 17 the word "reporting" shall be replaced with words "calculation for the assessed and paid insurance premiums for compulsory social insurance from labor accidents and occupational diseases, and also on expenses on payment of insurance coverage (further - calculation for the assessed and paid insurance premiums)";

3) in Article 18:

a) in Item 1:

in subitem 2 of the word "according to the procedure and on conditions which are similar to the procedure and conditions established by Articles 18. 1, 18. 18.4 and 18.5 Federal Laws of July 24, 2009 No. 212-FZ "About insurance premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund" (further - the Federal Law "About Insurance Premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund") "shall be replaced with words" 2, according to the procedure, established by this Federal Law";

in subitem 7 of the word "according to the procedure, similar to the procedure established by parts 1, of 2, 4 Articles 33 and Articles 34 - shall be replaced with words 39 Federal Laws "About Insurance Premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund" "according to the procedure, established by this Federal Law";

add with subitems 8.1 - 8.9 following of content:

"8. 1) to call insurers based on the written notice for making explanations in connection with payment (transfer) of insurance premiums by them or check of correctness of payment of insurance premiums in cases if the data provided by insurers are incomplete or have contradictory character;

8. 2) to determine the amounts of insurance premiums which are subject to payment (transfer) by insurers, settlement way based on information on the insurer which is available for the insurer and also data on other similar insurers in cases of refusal of the insurer to allow officials of the insurer on the territory (to the room) the insurer, lack of accounting of the subjects to taxation by insurance premiums or conducting such accounting with violation of established procedure which resulted in impossibility to estimate insurance premiums;

8. 3) to demand from insurers and their authorized representatives of elimination of the revealed violations of the law of the Russian Federation about compulsory social insurance from labor accidents and occupational diseases and to control accomplishment of the specified requirements;

8. 4) to collect shortage, and also penalty fee and penalties according to the procedure, established by this Federal Law;

8. 5) to demand from banks (other credit institutions) the documents confirming the fact of write-off from accounts of insurer from correspondent accounts of banks (other credit institutions) of the amounts of insurance premiums, penalty fee and penalties and transfer of these amounts of the budget of Social Insurance Fund of the Russian Federation;

8. 6) to get information access, being bank secrecy, in the limits necessary for control of accomplishment by banks (other credit institutions) and insurers of the obligations established by this Federal Law;

8. To show 7) in courts of law or Arbitration Courts recovery suits of shortage, penalty fee and penalties for the offenses provided by this Federal Law;

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