On the basis of article. 97 of the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887. and no 162, item 1118 and 1126) are managed as follows: § 1. 1. Checks on the payers of contributions required to pay social security contributions, with the exception of payers of contributions required to pay only for their own insurance, shall be carried out at a frequency that allows the investigation of contributions receivable and paid benefits.
2. In justified cases, the checks on payers of contributions referred to in paragraph 1. 1 may be carried out at shorter intervals.
§ 2. The checks taxpayers contributions required to pay contributions only on their own insurance shall be carried out in appropriate cases.
§ 3. 1. Control of the payer of the contributions are managed by way of issue of the authorisation to carry out checks.
2. To carry out control it seems Chief Inspector checks the social insurance or authorised by him inspectors control the plant.
3. To carry out the control should contain: 1) the designation of the OU social insurance, hereinafter referred to as the establishment, 2) the legal basis of the checks, 3) the first name, last name and card number for business control officer establishment, 4) the name and address of the payer, 5) the term of validity of the authorisation.
4. the Issued authorization to carry out the checks are checked in.
§ 4. 1. Business Cards Bet control inspectors issue and checks in their edition of the Chief Inspector to control the plant. In case of cancellation from the position of Inspector of the inspection of the plant, the ID card shall be refunded.
2. a design business card control officer of the establishment is an annex to the regulation.
§ 5. 1. notice of initiation of the proceeding is issued by an inspector checks the plant carrying out control and contains the information referred to in § 3. 3 paragraphs 1 and 4, plus: 1) the inspector or inspectors of the plant and of the persons referred to in paragraph 6, the leading control, 2) the envisaged duration of the control, 3) control, 4) the rights and obligations of the inspected payer contributions.
2. In justified cases, the control can be extended for a specified period, and the time limit changed, what shall be the payer contributions.
§ 6. An employee of the establishment that is not a control officer establishment, prior to a qualifying examination referred to in article 1. 93 para. 1 paragraph 5 of the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887. and no 162, item 1118 and 1126), hereinafter referred to as the "Act", may participate in the inspection activities carried out by the Inspector to control the plant.
§ 7. 1. Security of collected evidence, referred to in article 1. 87 para. 1 paragraph 2 of the Act, the inspector shall Plant control by: 1) safekeeping at the payer's contributions in a separate, enclosed and opieczętowanym room, 2) stamping and putting for safekeeping to the payer contributions or his employee with acknowledgement of receipt, 3) removal by control of the plant to an organizational unit of the plant with acknowledgement of receipt.
2. To release evidence from the Security Inspector decides the bet.
§ 8. 1. Provide the payer contributions issued Plant supervisor documents referred to in article 1. 90 paragraph 1. 6 of the Act, is at your written request.
2. Access to documents to the payer of the contributions is only in the presence of an inspector to control the plant.
§ 9. Regulation shall enter into force on 1 January 1999.
President of the Council of Ministers: j. Buzek annex 1. [BUSINESS CARD PATTERN CONTROL OFFICER SOCIAL INSURANCE]
The annex to regulation of the Council of Ministers of 30 December 1998 (1165) BUSINESS CARD CONTROL OFFICER SOCIAL INSURANCE