ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of January 31, 2017 No. 108

About procedure for recognition hopeless to collection and write-offs of shortage on insurance premiums for compulsory social insurance from labor accidents and occupational diseases in Fund of pension and social insurance of the Russian Federation and debt on penalty fee and penalties

According to article 26.10 of the Federal law "About Compulsory Social Insurance from Labor Accidents and Occupational Diseases" Government of the Russian Federation decides:

1. Determine that are recognized hopeless to collection and are written off shortage on insurance premiums for compulsory social insurance from labor accidents and occupational diseases in Fund of pension and social insurance of the Russian Federation and debt on penalty fee and penalties (further - shortage on insurance premiums and debt on penalty fee and penalties) in the following cases:

a) liquidation of the insurer in accordance with the legislation of the Russian Federation;

b) recognition by the bankrupt of the individual entrepreneur according to the Federal Law "About Insolvency (Bankruptcy)" (regarding considered extinguished requirements);

c) death of the physical person or adoption by court of the decision on the announcement by his dead;

d) adoption of the act by court according to which the Fund of pension and social insurance of the Russian Federation loses possibility of collection of shortage on insurance premiums and debt on penalty fee and penalties in connection with the expiration of fixed term of their collection, including removal of determination to them about refusal in recovery of the missed submission due date in court of the statement for collection of shortage on insurance premiums and debt on penalty fee and penalties;

e) exception of the legal entity of the Unified State Register of Legal Entities according to the solution of the federal executive body performing state registration of legal entities.

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