RUSSIAN FEDERATION FEDERAL LAW amending certain pieces of legislation of the Russian Federation and the invalidation of individual pieces of legislation (Legislative provisions) of the Russian Federation in connection with the adoption of the Federal Law "On amendments to the first and second Tax Code of the Russian Federation " organs authority for administering insurance Contributions for mandatory pension, social and medical insurance " adopted by the State Duma on June 14, 2016 Approved by the Federation Council on June 29, 2016 Article 1 Russian Federation Law No. 943-I of 21 March 1991 on taxation authorities of the Russian Federation RSFSR and Supreme Soviet of the RSFSR, 1991, No. 15, Art. 492; Congress of the People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, No. 33, art. 1912; No. 34, sect. 1966; 1993, No. 12, sect. 429; Legislative Assembly of the Russian Federation, 1999, No. 3484; 2002, No. 1, Text 2; No. 22, Text 2026; 2003, No. 21, sect. 1957; No. 27, sect. 2711; 2005, No. 30, sect. 3101; 2006, No. 31, sect. 3436; 2009, No. 29, Art. 3599; 2010, No. 48, sect. 6247; 2011, No. 27, sect. .3873; 2014, No. 14, sect. (1544) The following changes: 1) in Article 1 of the words "and fees" to read ", fees and insurance contributions"; (2) in Part 1 of Article 6, the words "and fees" shall be replaced by the words "fees and insurance premiums"; 3) in the article. 7: (a) in the first paragraph of paragraph 1, replace the words "or fees" with ", fees, insurance premiums"; (b) paragraph 6, after the word "fees", add the words ", the insurance contributors"; in the paragraph of the fifth paragraph 11 words "and fees" to be replaced by the words ", fees, insurance premiums". Article 2 Amend the Federal Act No. 27 of 1 April 1996 on individual (personalized) accounting in the system OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1401; 2001, No. 44, sect. 4149; 2003, No. 1, sect. 13; 2005, No. 19, est. 1755; 2007, No. 30, sect. 3754; 2008, No. 18, est. 1942; No. 30, sect. 3616; 2009, No. 30, sect. 3739; No. 52, sect. 6417, 6454; 2010, No. 31, sect. 4196; No. 49, sect. 6409; No. 50, sect. 6597; 2011, No. 29, Art. 4291; No. 45, sect. 6335; No. 49, sect. 7057, 7057, 7061; 2012, No. 50, sect. 6965, 6966; 2013, No. 1668; No. 49, sect. 6352; No. 52, sect. 6986; 2014, No. 11, est. 1098; No. 26, est. 3394; No. 30, sect. 4217; No. 45, sect. 6155; No. 49, sect. 6915; 2016, No. 1, est. 5; No. 18, sect. (2512) The following changes: 1) in article 1: a) in the third paragraph of the third word "employed in the workplace with special (heavy and harmful) working conditions" is replaced by the words " employed at the place of work in accordance with in the Russian Federation the right to early appointment of an insurance pension for old age "; b) in the fifth paragraph of the words" Federal Act on insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund " OF THE PRESIDENT OF THE RUSSIAN FEDERATION "Russian Federation law on taxes and charges"; 2) in article 6, paragraph 2: (a) to supplement subparagraph 9-1 reading: "9-1) the taxpayer identification number;"; b) in the paragraph In the first subparagraph, replace the words "insurance premiums" with the words "taxes and duties", the words "article 22, paragraph 2-1 of Article 22 of the Federal Act No. 167 of 15 December 2001 on compulsory pension insurance in the Russian Federation" "Article 425, paragraph 1, of the Tax Code of the Russian Federation"; 3) in article 8: (a) in paragraph 1: in the second paragraph of the first sentence after the word "information" should be supplemented with the words "(except for the information provided for in article 11, paragraph 2-3 of this Federal Law)"; to supplement the third paragraph with the following: " Information provided for in article 11, paragraph 2-3, of this Federal Law, the policyholder shall submit to the tax authority in accordance with the laws of the Russian Federation. about taxes and fees. "; paragraph is considered a paragraph Fourth and set out as follows: "Control of the accuracy of the information provided by the policyholders to the tax authorities shall be carried out by the tax authorities."; add the following paragraph to the fifth paragraph: "Control over the reliability of the information provided by the insured in the Pension Fund of the Russian Federation shall be carried out by the Pension Fund of the Russian Federation."; paragraph 4 is considered to be paragraph 6; (b) In paragraph 2: the first paragraph should read editions: " 2. The information for individual (personalized) accounting, submitted in accordance with this Federal Law to the Pension Fund of the Russian Federation, shall be submitted in accordance with the procedure and instructions established by the Pension Board. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The forms and formats of the information for individual (personalized) accounting, the procedure for the completion of the forms by the insured persons are determined by the Pension Fund of the Russian Federation. "; The following wording: " The insurer provides information to 25 and more employees of the insured persons (including persons who have concluded civil-legal contracts, for which the remuneration is in accordance with Russian law). Federation of insurance premiums) for the previous reporting period the form of an electronic document signed by an enhanced qualified electronic signature in the order established by the Pension Fund of the Russian Federation. ", third sentence, delete; to be supplemented with the following paragraph: "The procedure for electronic workflow between insured persons and the Pension Fund of the Russian Federation shall be established by the Pension Fund of the Russian Federation for individual (personalized) accounting."; 4) in Article 11: a) Amend the text as follows: " Article 11. Presenting information about insurance premiums and contribution period "; b) to read: " 1. Insurers shall submit the particulars referred to in paragraphs 2-2 to 2 of this article for individual (personalized) accounting by the Pension Fund of the Russian Federation at their place of registration, and the particulars referred to in paragraph 2-3 of the present article, to the tax authorities at the place of incorporation. "; in paragraph 2: , the first paragraph should read: " 2. Insurer not later than 1 March of the year following the reporting year (except where otherwise provided for by this Federal Law) represents each insured person (including persons who have entered into (c) Contracts of a civil nature for which insurance premiums are charged under the laws of the Russian Federation: "; of subparagraphs 6 and 7 shall be declared null and void; add the following to sub-paragraph 11: "11) documents confirming the right of an insured person to early retirement of an insurance pension for old age."; Paragraphs 12 to 15 are considered to be, respectively, the thirteenth to sixteenth paragraphs and to recognize them as having lost them. force; to add the following paragraph: " The information referred to in this paragraph, the insured person who has applied for an insurance pension or an insurance and accumulative pension, the insured person represents in within three calendar days from the date of the insured person's contact policyholder. "; g) in paragraph 2-2: the first paragraph should read: " 2-2. The policyholder, not later than the 15th of the month following the reporting period, represents each insured person (including persons who have concluded civil contracts of which he or she is a subject). performance, provision of services, copyright contracts, exclusive copyright contracts, literature, art, publishing license agreements, license agreements for the granting of the right to use Works of science, literature, art, including transfer treaties The following information: "; d) to supplement paragraph 2 to 3: " 2-3. The insured person represents each insured person (including persons who have concluded civil-legal contracts for remuneration under the laws of the Russian Federation on taxes and charges) (a) The amount of insurance premiums (income) for which insurance premiums on compulsory pension insurance are paid, the amount of the accrued insurance contributions for the compulsory pension insurance in the calculation of insurance premiums, OF THE PRESIDENT OF THE RUSSIAN FEDERATION assembly. "; (e) in paragraph 3: in the first paragraph of the first word" paragraphs 2 and 2-1 of this article "shall be replaced by the words" paragraphs 2 and 2 to 3 of this article "; "paragraphs 2-2 to 3 of this article"; , in the third paragraph, "paragraphs 2 and 2 to 1 of this article" shall be replaced by the words "paragraphs 2 to 2 to 3 of this article"; , paragraph 4, as follows: " 4. A copy of the particulars referred to in paragraphs 2 to 2 to 3 of this article shall be transmitted to the insured person not later than five calendar days from the date of his or her application. On the day of the dismissal of the insured person or on the date of termination of the contract of civil character, for which remuneration under the laws of the Russian Federation on Taxes and Fees or Federal Law of 15 December 2001 No. 167-FZ "On compulsory pension insurance in the Russian Federation", insurance premiums are assessed, the insured is obliged to transfer to the insured person the information provided for in paragraphs 2-2-3 of this article. "; 5) supplement Article 11-1 as follows: " Article 11-1. View the information needed to maintain individual (personalized) accounting in the mandatory pension insurance system tax authorities 1. The tax authority will not later than five working days from the date of receipt of information from the policyholder in the form of an electronic document, and on the paper medium not later than 10 working days from the date of receipt of the information from the policyholder shall submit to the territorial body. The Pension Fund of the Russian Federation: 1) the amount of the earnings (income) to which insurance contributions have been levied for compulsory pension insurance; 2) accrued and paid premiums; 3) qualifying (correcting) information provided by the policyholders based on the results of the tax validation and/or self-identification of errors; 4) other information required for individual (personalized) accounting in the compulsory pension insurance system; and the tax authorities. 2. In the case of the identification of errors and/or contradictions in the information submitted by the tax authorities, as well as the discrepancy between the information provided and the information available in the Pension Fund of the Russian Federation, which would not be taken into account This information is returned to the tax authorities within five working days from the date of receipt of the information from the tax authorities. 3. The information provided in paragraph 1 of this article shall be submitted to the Pension Fund of the Russian Federation in the form of electronic documents in accordance with the procedure established by the information exchange agreement concluded between the Pension Fund of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation to supplement the "; b) in the fourth paragraph," including its Executive Board, "to be replaced by" or to the tax authorities according to their competence, "; 7) paragraph 3 of article 15, paragraph 3, should be supplemented with the words" or by a tax authority "; 8) in article 16: (a) Part 1 to supplement the following paragraph: "obtain information from territorial tax authorities concerning the pension rights of insured persons."; b) paragraph 2 parts of the second after the words "the information provided" with the words " organs and "; 9) in article 17: (a) Part three, as follows: " For failure to submit to the insurer within a specified period or to provide them with incomplete and/or inaccurate information. Article 11, paragraphs 2-2-2 of this Federal Law, applies to the insured person the financial penalties of 500 rubles for each insured person. "; b) Part Four should be redrafted as follows: " For non-compliance by the insurer for reporting of information in a form of electronic documents in the cases provided for by this Federal Law, financial sanctions in the amount of 1000 roubles are applied to the insured person. "; in) to be supplemented with a new part of the fifth reading: " Detection of errors and/or discrepancies between the information submitted and the information available to the Pension Fund of the Russian Federation in the information provided by the policyholder, notice of removal within five working days available discrepancies are presented to the policyholder personally under receipt by mail by registered mail or electronically transmitted by telecommunications. In the case of a mail notification by registered mail, the date of delivery of the notice is considered to be the sixth day from the date of dispatch of the registered letter. "; g) to supplement the parts of the sixth to nineteenth of the following: " In identifying the offence for which this article is responsible, the official of the territorial authority of the Russian Federation's Pension Fund, which has established an offence, shall prepare an act which shall be signed by that offence. by an official and a person who has committed such an offence. The refusal of the perpetrator to sign the act shall be signed in the act. The Act of five days from the date of its signature must be served to the person who committed the offence, personally under receipt, by mail by registered mail or transmitted electronically through telecommunications channels. In the case of an act by registered mail, the date of service of the act shall be considered as the sixth day of the date of dispatch of the registered letter. A person who has committed an offence, in case of disagreement with the facts set forth in the act, as well as with the conclusions and proposals of the official who detected the offence, within 15 days from the date of receipt of the act is entitled to submit a The relevant territorial body of the Pension Fund of the Russian Federation for written objections to the act in general, or to its individual provisions, and to attach documents (copies thereof certified in due course) to the written objections, The facts as submitted by the author The act, as well as documents and materials submitted by the perpetrator of the offence, must be considered by the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation and the decision thereon shall be decided upon by the head of the Pension Fund of the Russian Federation. To be issued within 10 days from the date of expiry of the period during which the insurer could be presented with written objections to the act. The time limit may be extended, but not for more than one month. The territorial body of the Pension Fund of the Russian Federation shall notify the perpetrator of the time and place of consideration of the act. Failure to appear in a duly notified person who is held responsible for the commission of the offence or his representative does not deprive the head (deputy head) of the territorial authority of the Pension Fund of the Russian Federation consider the act in the absence of the person. As a result of the review of the act, as well as the documents and materials attached to it, the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation shall issue a decision: on attraction to Liability for the commission of an offence; on refusal to be held liable for the commission of an offence. The decision on the prosecution of an offence or a decision not to prosecute for an offence within five days after the date of the offence may be handed over to the person in respect of the offence. A decision has been made (by his authorized representative), personally under receipt, by post by registered mail or transmitted electronically via telecommunications channels. In the event of a decision by registered mail, the date of delivery of the decision shall be considered as the sixth day of the date of dispatch of the registered letter. The decision to hold him accountable for the commission of an offence or a decision not to prosecute for the commission of an offence takes effect 10 days from the date of service to his or her person. A decision is made (by his authorized representative). A person who has been sentenced for an offence is entitled to appeal within three months from the date on which the person was or should have known of the violation of his or her rights is the parent body of the Pension Fund of the Russian Federation. Within 10 days from the date of the entry into force of the decision on the prosecution of the policyholder against whom the decision has been made, a claim for the payment of financial sanctions is made. The claim for the payment of financial sanctions may be transferred to the policyholder (his/her authorized representative) personally under receipt, by mail by registered mail or transmitted electronically via telecommunications channels. In the event that the specified request is sent by registered mail, it shall be deemed to have been received after six days from the date of dispatch of the registered letter. The claim for the payment of financial sanctions shall be performed by the insurer within 10 calendar days of the receipt of the claim, if the longer period for payment is not specified in this requirement. In case of non-payment or incomplete payment of financial sanctions by the holder of financial sanctions, the territorial bodies of the Pension Fund of the Russian Federation shall, upon request, recover the amounts of the financial penalties provided for in this article. court order. The forms of documents used in the exercise of the powers in respect of which this article is governed, as well as the requirements for their compilation, shall be established by the Pension Fund of the Russian Federation in consultation with the federal authority. The executive branch is responsible for the formulation of public policies and regulations in the area of social insurance. The formats, arrangements and conditions for the electronic transmission of the documents to the policyholder by telecommunications channels shall be established by the Pension Fund of the Russian Federation. The insurer cannot be held liable for the commission of an offence if from the day when the territorial body of the Pension Fund of the Russian Federation found out or was supposed to know about the offence, and until the day of the decision Three years (statute of limitations) expired. "; (d) Part 5 is considered part of the twentieth and the words" article 23 of the Federal Act of 24 July 2009 No. 212-FZ " On insurance contributions to the Pension Fund of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION Compulsory health insurance " shall be replaced by the Russian Federation's Pension Fund by agreement with the federal executive authority exercising public policy and regulatory functions. in the area of social insurance. " Article 3 Article 3 of the Federal Law of 24 July 1998 No. 125-FZ " On the Compulsory Social Insurance of the unfortunate OF THE PRESIDENT OF THE RUSSIAN FEDERATION (...) (...) (...) (...) 4152; 2002, No. 1, sect. 2, 3; No. 48, Text 4737; 2003, No. 6, est. 508; No. 17, sect. 1554; No. 28, sect. 2887; No. 43, sect. 4108; No. 50, sect. 4852; No. 52, sect. 5037; 2004, No. 35, sect. 3607; No. 49, sect. 4851; 2005, No. 1, sect. 28; No. 52, sect. 5593; 2007, No. 1, est. 22; No. 30, sect. 3806; 2008, No. 30, sect. 3616; 2009, No. 30, sect. 3739; No. 48, sect. 5745; 2010, No. 21, est. 2528; No. 31, sect. 4195; No. 49, sect. 6409; No. 50, sect. 6606, 6608; 2011, No. 45, est. 6330; No. 49, sect. 7061; 2012, No. 10, sect. 1164; 2013, No. 14, est. 1644; No. 27, sect. 3477; No. 49, sect. 6332; No. 51, sect. 678; No. 52, sect. 6986; 2014, No. 14, est. 1551; No. 19, sect. 2321; No. 26, sect. 3394; No. 30, sect. 4217; No. 49, sect. 6915; 2016, No. 1, est. (14) The following changes: 1) in article 6: a) the name should read: " Article 6. Registration and withdrawal from the insured "; b) in paragraph 1 (2) of the word" have a separate balance and "delete; (2) in article 17, paragraph 2, subparagraph 17, the word" reporting "shall be replaced by the words" and paid ". insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as on insurance costs (hereafter, accrued and paid premiums) "; (3) In article 18: a) in paragraph 1: , in subparagraph 2 of the word " Order No. 212 of 24 July 2009 on insurance contributions to the Pension Fund of the Russian Federation, Russian Federation, Federal Compulsory Medical Insurance Fund "(hereinafter the Federal Law" On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund for Compulsory Medical Insurance "). ")"), replace by the words "in the manner prescribed by the present Protocol". Federal Law "; , in subparagraph 7 of the phrase" in the same manner as prescribed by Parts 1, 2, 4, Article 33 and Articles 34 to 39 of the Federal Act " On insurance contributions to the Pension Fund of the Russian Federation, of the Russian Federation, the Federal Compulsory Medical Insurance Fund "shall be replaced by the words" in the procedure established by this Federal Law "; to be supplemented by subparagraphs 8-1 to 8-9 as follows: " 8-1) to call policyholders on the basis of a written notification to explain (b) Relationship with payment (s) of insurance premiums or verifying the correctness of the payment of insurance contributions in cases where the information provided by the insured persons is incomplete or contradictory; 8-2) to determine the amounts The insurance premiums to be paid by the insured persons are calculated on the basis of information available to the insurer about the insurer and other similar insured persons in cases of refusal of the policyholder to admit officials Insurer into Indoor (Indoor) Insurer, No Accounting (c) Inability to assess or maintain such records in violation of the established procedure leading to the failure to make an insurance contribution; 8-3) to require the insurers and their authorized representatives to eliminate them OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Convention on the situation of women in the country; Law; 8-5) require banks (other credit organizations) to require proof of cancellation of the insured person's accounts, from the correspondent accounts of banks (other credit organizations), insurance premiums, penalties and fines, and The transfer of these amounts to the budget of the Social Insurance Fund of the Russian Federation; 8-6) access to information constituting bank secrecy, within the limits necessary for monitoring the performance of banks (other credit institutions). by organizations) and insured persons established by this Federal Act responsibilities; 8-7) to bring claims to the courts of general jurisdiction or arbitral tribunals to recover the arrears, penalties and fines for offences under this Federal Law; 8-8) to apply in due course The competent authority with a declaration of insolvent (bankrupt) for failure to pay insurance premiums; 8-9) to obtain information from the registrar from a single state register Legal Persons and Single State Register of Individual Information on taxpayers, including tax secrecy, for the purpose of fulfilling the functions of the insurer in accordance with the legislation of the Russian Federation; "; b) in paragraph 2: In subparagraph 12 of the words "in the same manner as prescribed by article 32 of the Federal Act" On insurance contributions to the Pension Fund of the Russian Federation, the Russian Federation Social Insurance Fund, the Federal Fund of compulsory health insurance "replace" with the words "in the order" Article 18-2 of this Federal Law "; to supplement subparagraphs 15-21 with the following: " (15) to inform policyholders about the details of the relevant accounts of the Federal Treasury, as well as (b) To inform the policyholders about the change in the details of these accounts and other information necessary to complete the assignment of insurance premiums; 16) make decisions to refund to the policyholder surplus or excessive amounts of collected insurance premiums, penalties and fines, The application of these decisions to the relevant territorial bodies of the Federal Treasury to execute and set off the amounts of the exquisite or exquisite insurance premiums, penalties and penalties, as provided for in this article, Federal law; 17) to provide the policyholder with copies of the act of verification and the decision of the territorial body of the insurer and in the cases provided for by this Federal Law, the claim for the payment of arrears in insurance contributions, foams and fines; 18) to issue the insurer upon request A statement of the status of the insurance premiums, penalties and fines on the basis of the insurance data of the insurer. The requested certificate shall be issued within five days from the date of admission to the territorial body of the insurer's written request by the insured person; 19) to conduct a joint reconciliation of the amounts paid pursuant to the application of the policyholder. of insurance premiums, penalties and fines; 20) to issue copies of the decisions taken by the insurer's body against the insured person; 21) to take settlements on assessed and paid contributions, (c) Documents serving as the basis for calculation and payment of insurance claims Contributions, documents (copies thereof certified in accordance with established procedures) confirming the validity of the calculation, timeliness and completeness of the payment (s) of insurance contributions made using the information and telecommunications networks of the general public use, including the Internet, including a single portal of state and municipal services, in the form of electronic documents signed by enhanced qualified electronic signature. "; in) to supplement paragraph 3 of the following Content: " 3. Insurer also carries out other rights and other duties as provided by this Federal Law. "; 4) to supplement Article 18-2 as follows: Article 18-2. Restrict access to information about policyholder 1. Limited access information is any information obtained by the insurer about the policyholder, except for the information: 1) by the insured person himself or with his consent; 2) on violations of the law OF THE PRESIDENT OF THE RUSSIAN FEDERATION international instruments to which the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. Information of restricted access is not subject to disclosure by the insurer and its officials, except in cases provided for in federal laws. 3. The disclosure of restricted information includes, inter alia, the use or transfer to another person of the official or commercial secret of the policyholder who has become a known official of the territorial body of the insurer. 4. Insurers who make up limited access information have a special storage and access mode. 5. Access to information that constitutes limited access is given by officials, the list of which is established by the federal executive authority responsible for public policy and regulatory functions. Social insurance regulation. 6. The loss of documents containing information that constitutes limited access information or the disclosure of such information is punishable under federal law. "; 5) article 19 should read as follows: " Article 19. Liability of insurance entities 1. Insurer is liable for non-performance or improper performance of the duties vested in him by this Federal Law on timely registration as the insurer of the insurer, timely and full payment of insurance. contributions, timely submission to the insurer of established accounts, for the timely payment of insured individual insurance coverage in cases established by this Federal Act, as well as for the reliability of the submitted Insurer of the information necessary for the appointment of the insured Insurance coverage. The insurer is liable to liability by the insurer in the manner prescribed by this Federal Law. In accordance with the Code of the Russian Federation on Administrative Offences, the prosecution of violations of the requirements of this Federal Act is carried out in accordance with the Code of Administrative Offences. 2. Insurer is responsible for the implementation of compulsory social insurance against accidents at work and occupational diseases, correctness and timeliness of insurance coverage for insured persons and persons entitled to Receiving insurance payments under this Federal Act. 3. The insured and persons who are entitled to receive insurance payments are liable under the laws of the Russian Federation for the reliability and timeliness of their submission to the insurer of the offensive The reasons for the change in insurance coverage, including the change in the amount of the insurance premium or the termination of such payments. In the event of the concealment or unreliability of the information they provide in order to verify the right to receive insurance, the insured person and the persons who are entitled to receive insurance payments are under an obligation to pay compensation. Insurer of excess costs incurred voluntarily or by a court decision. "; 6) in article 22, paragraph 5, of the phrase" in the same manner as prescribed by articles 10, 11, 15 and 17 of the Federal Act " Russian Federation Pension Fund, Russian Social Insurance Fund The Federation, the Federal Compulsory Medical Insurance Fund "respectively" shall be replaced by the words "in the manner prescribed by this Federal Law"; 7) Article 22-1, as follows: " Article 22-1. Calculated and reporting periods for insurance contributions. Procedure for calculating, ordering, and timing insurance premiums 1. The estimated period of insurance contributions is the calendar year. 2. The first quarter, the first quarter, nine months of the calendar year, the calendar year, is recognized in the reporting period. 3. If an organization was created after the beginning of a calendar year, the first calculation period for the organization is from the creation date to the end of the calendar year. 4. If the organization has been liquidated or reorganized before the end of the calendar year, the last calculated period for the organization is from the beginning of the calendar year to the day of the completion of liquidation or reorganization. 5. If an organization established after the beginning of a calendar year has been liquidated or reorganized before the end of the calendar year, the period for which it is calculated is the period from the date of creation to the end of liquidation or reorganization. 6. The rules set out in paragraphs 3 to 5 of this article shall not apply to organizations of which one or more organizations are singled out or joined. 7. The amount of insurance premiums to be paid by the insured persons is reduced by the amount of the insurance premiums paid by them for the payment of compulsory insurance in accordance with the legislation of the Russian Federation. 8. The insurer has the right to credit the excess of the cost of compulsory insurance over the amount of assessed contributions to the forthcoming payments. 9. During the accounting period for each calendar month, insured premiums are calculated on the basis of the amount of payments and other emoluments paid from the start of the calculation. Period up to the end of the relevant calendar month and insurance premium rates, as well as the discount (allowance) of the insurance tariff, less the amount of the monthly mandatory payments calculated at the beginning of the calculation period for the preceding calendar year. month inclusive. 10. The amount of insurance contributions to be transferred shall be determined in rubles and pennies. 11. The special units of the insured persons who are legal persons who are opened accounts in banks (other credit organizations) and which are charged with payments and other remuneration in favor of individuals (hereinafter referred to as "separate") ), perform the duties of the organization to pay the insurance premiums (monthly mandatory payments) and the obligation to submit the payment of assessed and paid insurance premiums at the place of their stay, unless otherwise provided paragraph 14 of this article. 12. The amount of premiums (monthly mandatory payments) payable at the location of the separate unit is determined on the basis of the basis of the basis for the calculation of insurance contributions relating to this separate unit. 13. The amount of premiums to be paid at the location of the organization, which is composed of separate units, is defined as the difference between the total amount of insurance contributions to be paid by the organization as a whole and the aggregate amount insurance premiums to be paid in the place of its separate units. 14. Where there are separate units located outside the territory of the Russian Federation, payment of insurance premiums (monthly mandatory payments) and payment of assessed and paid contributions for the separate units are operated by the organization at their location. 15. In the event of termination of the activity by the insured person in connection with his liquidation until the end of the calculation period, the policyholder is obliged, until the day of filing the application for state registration in connection with the liquidation of a legal entity or a statement to the registering body. On State registration of cessation of activities as an individual entrepreneend to provide the insurer with payment of assessed and paid insurance premiums for the period from the beginning of the calculation period on the day of submission than the specified calculation inclusive. This calculation may be made in the form of an electronic document in accordance with the requirements of article 24 of this Federal Act. The difference between the amount of the premium to be paid in accordance with the calculation and the amount of insurance contributions paid by the policyholder since the beginning of the calculation period shall be payable within 15 calendar days of the date of such payment. or the return of the insured person in accordance with this Federal Law. 16. In the case of the reorganization of the insured person, the payment of insurance premiums and the payment of assessed and paid insurance contributions are effected by its successor (the legal successors), regardless of whether or not they have been known before. The completion of the reorganization to the successor (s) of the facts and/or the circumstances of the failure or improper performance of the legally organized liability for the payment of insurance contributions. If there are several successors, the share of each of them in the performance of the duties of an organized legal entity for the payment of insurance contributions is determined in accordance with the procedure provided for in the civil legislation of the Russian Federation. If the dividing balance does not determine the share of the legal person's successor or excludes the full payment of insurance premiums by any successor and such reorganization was aimed at non-performance of insurance premiums, the newly formed legal entities may jointly comply with the obligation to pay the insurance premiums of the reconstituted person. "; 8) in Article 22-2: (a) In paragraph 1, the words " similar arrangements and time limits established by the Federal Law "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" shall be replaced by the words " This Federal Law "; b) supplement paragraphs 1-1 to 1 to 4 as follows: " 1-1. Banks (other credit organizations) are obliged to report the opening or closure of the account, to change the details of the account of the legal entity, the individual entrepreneor on the paper medium, or in electronic form to the territorial body of the insurer by the place of their stay within five days from the date of the corresponding opening, closing or amendment of the details of such an account. The procedure for the communication by the bank (other credit institution) of the opening or closing of the account and the amendment of the electronic account details shall be established by the Central Bank of the Russian Federation in consultation with the insurer. The account forms of the bank (other credit institution) about the opening or closing of the account, the modification of the account details shall be fixed by the insurer. 1-2. The insurance of the insurer or the insurance of the insurer shall be performed by the bank (other credit organization) within one operating day following the day of receipt of such an order, unless otherwise provided for in this article. There is no service charge for these operations. 1-3. When a physical person has been instructed to transfer insurance contributions to a separate unit of the bank (other credit institution) without a correspondent account (sub-account), the period fixed by paragraph 1-2 of this article for execution The bank (other credit institution) of the insured person is renewed in accordance with the established procedure for the time of delivery of such an order by the organization of the federal postal service to the separate unit of the bank (other credit institution) that has correspondent account (subaccount), but not more than five operational days. 1-4. If cash is available in the account of the policyholder, the bank (other credit institution) is not entitled to delay the execution of the order of the insurer and the orders of the insurer. "; . Paragraph 6 should be supplemented with the following sentence: " The format of the application by the territorial body of the insurer of the request to the bank (other credit institution) in electronic form shall be fixed by the insurer in coordination with the Central Bank of the Russian Federation. Federation. "; d) in paragraph 7 of the word" in a similar order, Under articles 19 and 20 of the Federal Act "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" shall be replaced by the words " in order, Paragraph 9 should read: " 9. Recovery from banks (other credit institutions) is carried out by the insurer in the manner provided for in articles 26 to 6 and 26 to 7 of this Federal Law. "; 9) in article 24: a) in paragraph 1: in the second paragraph Replace the word "insurer" with the words "the territorial authority of the insurer", replace the word "reporting" with the words "calculation and paid of insurance premiums"; add the following paragraph: " Insurers, at of which the average number of individuals in favour of whom payments and other emoluments, for the preceding period, exceed 25 persons, and newly created (including reorganization) organizations with a population of these individuals exceeding that limit represent Assessed and paid insurance premiums paid to the territorial body of the insurer by formats and in the order established by the insurer in the form of electronic documents signed by a strengthened qualified electronic signature. Insurers and newly created (including reorganization) organizations in which the average number of individuals for whom payments and other emoluments are made for the preceding calculation period is 25; and less is entitled to submit the calculation of the assessed and paid contributions in the form of electronic documents in accordance with the requirements of this paragraph. The territorial body of the territorial insurer is obliged to send an acknowledgement of receipt of these calculations in the form of electronic documents using the electronic documents in the form of electronic documents. Public information and telecommunication networks, including the Internet, including a single portal of state and municipal services. "; b), supplement 1-1-1-5 as follows: " l-1. Upon detection by the insurer in the calculation of assessed and paid premiums by the insurer in the territory of the insurer, the fact that the information is not reflected or not fully reflected, as well as the errors leading to underestimation of the amount of the insurance contributions, The insured person is required to make the necessary changes in the calculation of the insurance premiums paid and paid, and to submit to the territorial authority of the insurer the updated calculation of the assessed and paid insurance contributions in the order, as set out in this article. 1-2. In the case of the insured person in his or her application to the territorial body of the insurer for the calculation of the outstanding and paid insurance contributions, as well as the errors which do not lead to underestimation of the amount of the premiums to be paid, The insured person is entitled to make the necessary changes to the calculation of the assessed and paid insurance premiums and to submit to the territorial authority of the insurance company the updated calculation of the accrued and paid insurance contributions in the order established by this system. article. At the same time, the updated calculation of the accrued and paid contributions, submitted after the expiration of the statutory period for the calculation of the assessed and paid contributions, is not considered to be in violation of the period. 1-3. If the updated calculation of the assessed and paid insurance contributions is submitted to the territorial authority of the insurer prior to the expiration of the period for the calculation of the assessed and paid contributions, it shall be considered as submitted on the day of the Assessed and paid premiums. 1-4. If the updated calculation of the accrued and paid insurance contributions is submitted to the territorial body of the insurer after the expiration of the period for the calculation of the assessed and paid contributions and the period of payment of the insurance premiums, the policyholder is exempt from liability in cases: 1) of the updated calculation of assessed and paid contributions until the insured person discovered that the territorial body of the insurer was not reflected or incomplete recording of accrued and paid insurance claims Contributions as well as errors resulting in an understatement of the premiums to be paid or of the appointment of a retreats for the period, provided that prior to the submission of an updated calculation of the insurance premiums paid and paid, paid the missing amount of insurance premiums and corresponding penalties; 2) to provide an updated calculation of the assessed and paid contributions after the retreats for the relevant calculation period, as a result of which was not reflected or not reflected in the calculation of the Assessed and paid premiums, as well as errors resulting in underestimation of assessable payments. 1-5. The updated calculation of the accrued and paid insurance contributions is submitted to the territorial body of the insurer in accordance with the form in effect in the calculation period for which the corresponding changes are made. "; 10) to be supplemented by chapters IV-1- IV-3, to read: " Chapter IV-1. COMPLIANCE WITH GUIDELINES ' S OBLIGATIONS Article 26-1. Execution of the obligation to pay insurance contributions 1. In the event of non-payment or incomplete payment of insurance contributions, the payment of the underpayment of insurance contributions in accordance with the procedure provided for by this Federal Law shall be collected within the prescribed period. 2. The absence of insurance contributions from a legal person or an individual entrepreneor shall be made in accordance with the procedure provided for in articles 26 to 6 and 26 to 7 of this Federal Law, except as provided in paragraph 3 of this article. The invisibility of the under-insurance contributions from an individual who is not an individual entrepreneor is carried out in accordance with the procedure provided for in article 26-8 of this Federal Law. 3. The incapture of the underpayment by insurance contribution is made in court: 1) from the organization which is open to the account; 2) with organizations that are the main civil laws of the Russian Federation (predominant, participating) societies (enterprises), in cases where their accounts in banks (other credit organizations) receive the proceeds of the goods (work, services) sold under the civil law of the Russian Federation (enterprises), in order to recover the arrears for more than three months for the relevant dependent (subsidiaries) societies (enterprises); 3) with organizations under Russian civil law Federations of dependent (subsidiaries) societies (enterprises), in cases where their accounts in banks (other credit organizations) enter the proceeds of traded goods (work, services) of the organizations which are the main (dominant, participating) by companies (enterprises), for the recovery of the under-catch 3 months for the respective major (dominant, participating) societies (enterprises); 4) from a legal person or sole proprietor, if their obligation to pay insurance is based on a change by the body Insurer of the legal qualification of the transaction performed by such insurer or the status and nature of the activity of the insured person. 4. The obligation to pay the insurance contribution is considered to be performed by the insured person, unless otherwise provided in paragraph 7 of this article: 1) from the day of the submission to the bank (other credit institution) of the transfer to the budget of the Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION sufficient cash balance on the day of payment; 2) from the day of reflection The personal account of the organization which has an open account, transactions to transfer the appropriate funds to the budget of the Social Insurance Fund of the Russian Federation; 3) from the date of the physical person to the bank (other credit card) To the budget of the Social Insurance Fund of the Russian Federation to the Federal Treasury (c) indicating the appropriate budget classification code); 4) from the day The territorial authority of the insurer under this Federal Act to set off the sum of the sum of the exquisite insurance premiums, fines and penalties incurred in the performance of the duty of payment of the relevant insurance. Insurance premiums. 5. In the absence of a bank (other credit institution), insured persons may pay insurance contributions through the local administration or through the organization of a federal postal service. In this case, the local administration and the organization of the federal postal service are obliged: 1) to accept funds in the payment of insurance contributions, and correctly and promptly transfer them to the budget of the Social Insurance Fund of the Russian Federation. Federation to the appropriate account of the Federal Treasury for each insured person. At the same time, the payment for the cash is not charged; 2) to keep a record of the cash contributions listed in the budget of the Social Insurance Fund of the Russian Federation for each policyholder; 3) The receipt of receipts that confirm the receipt of these funds when receiving money from the insured. The form of the receipt issued by the local administration is approved by the body of the insurer; 4) to submit to the territorial bodies of the insurer upon their request documents confirming the receipt by the insured persons of the persons concerned. Payment of insurance contributions and their transfer to the budget of the Social Insurance Fund of the Russian Federation. 6. Cash received by the local administration from the insured person in cash, within 5 days from the date of their admission to the bank (other credit institution) or the organization of a federal postal service for their transfer OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the event that, in connection with a natural disaster or other force majeure, the funds received from the policyholder cannot be made within the fixed period of time in the bank (other credit institution) or organization The federal postal service for their transfer to the insurer is extended until such circumstances are eliminated. 7. The obligation to pay the insurance premium is not recognized in the case of: 1) by the insured person or by the bank (other credit organization) to the policyholder of an unfulfilled order to transfer the funds in question OF THE PRESIDENT OF THE RUSSIAN FEDERATION Front Insurers Insurer for Unperformed Assignment OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation's Social Insurance Fund; 4) misdirected by the insured person on instructions to transfer the amount of insurance contributions to the account number of the Federal Treasury, the budget code, the classification and/or name of the bank (other credit institution) The recipient of such a sum to the budget of the Social Insurance Fund of the Russian Federation; 5) if on the day of production of an insurer to a bank (other credit institution) (organ of the Federal Treasury, other) The authorized body responsible for opening and maintaining the personal accounts of the insured person has other outstanding claims against his or her account (front account) and of the Russian Federation Priority order, and if there is insufficient cash in this account (front account) to satisfy all requirements. 8. The payment of insurance premiums is made in the currency of the Russian Federation. 9. The payment of insurance contributions, penalties and fines to the budget of the Social Insurance Fund of the Russian Federation to the relevant account of the Federal Treasury is filled by the policyholder in accordance with the rules of filling out the instructions. These regulations shall be established by the Ministry of Finance of the Russian Federation in agreement with the Central Bank of the Russian Federation. If the insurer finds an error in the registration of insurance contributions, penalties and fines, which did not result in their non-transfer to the budget of the Social Insurance Fund of the Russian Federation on the corresponding account of the Federal Treasury, The insured person has the right to apply to the insurer for clarification of the basis, type and affiliation of the payment, the reporting period (calculation) period or the status of the insured person in connection with the error in the application of the documents confirming the payment of insurance claims. Contributions. 10. At the suggestion of the insurer or the policyholder, a joint reconciliation of insurance premiums, penalties and fines may be carried out. The results of such reconciliation shall be issued by an act which is signed by the insurer and the authorized official of the insurer. 11. Insurer is entitled to demand from the bank (another credit organization) a copy of the insurance contribution of the insured person to the budget of the Social Insurance Fund of the Russian Federation to the corresponding account of the Federal Treasury the policyholder on paper. The bank (other credit institution) is obliged to submit to the territorial authority of the insurer a copy of the specified order within five days from the date of receipt of the request of the territorial body of the insurer. 12. On the basis of a statement by the policyholder on the clarification of the basis, type and affiliation of the payment, the accounting period, or the status of the insurer and the act of joint reconciliation of the insurance premiums, penalties and fines, if such a joint reconciliation The territorial authority of the insurance company decides to specify the basis, type and ownership of the payment on the date of the actual payment of insurance premiums. The form of the decision on the clarification of the basis, type and status of payment, the reporting period (s) or the status of the insured person is approved by the insurer's body. At the same time, the territorial body of the insurer carries out recalculation of penalties on the amount of insurance contributions for the period from the day of their actual payment to the budget of the Social Insurance Fund of the Russian Federation to the corresponding account of the Federal Law The Exchequer until the day of acceptance by the territorial body of the insurer of the decision to clarify the basis, type and membership of the payment on the day of actual payment of insurance contributions. The decision to clarify the basis, type and status of payment, the reporting period (s) or the status of the insured person's territorial body of the insurer shall notify the policyholder within five days of the adoption of the decision. 13. The provisions of this article shall also apply to penalties and fines. Article 26-2. General conditions for granting grace (installments) for the payment of insurance premiums, penalties, and penalties 1. The decision to grant a delay (installments) for the payment of insurance premiums is made by the territorial body of the insurer at the place of accounting of the insured person. 2. Postponement (installments) for the payment of insurance premiums shall constitute a change in the period for payment of the insurance premiums on the basis of the grounds set out in this article for a period not exceeding one year, with a single or phased approach, respectively. Payment of outstanding insurance premiums. 3. Postponement (installments) for the payment of insurance premiums does not cancel the existing obligation to pay the insurance premiums and does not create a new obligation to pay the insurance premiums. 4. Postponement (installments) for the payment of insurance premiums may be granted to the insured person whose financial position does not permit the payment of these premiums by the due date if there are reasonable grounds to believe that the payment is possible The insurer of such premiums will arise during the period for which the delay (installments) for the payment of insurance premiums will be granted if at least one of the following reasons is available: 1) the injury to the policyholder as a result natural disaster, technological disaster or other Insurable force; (2) Non-provision (late provision) of budget appropriations and/or limits to the budget obligations of the insurer and (or) untimely (untimely) funding ceiling up to the insured person-the recipient of the budget in the amount sufficient for the timely performance of the insurer's obligation to pay the insurance contributions, as well as the non-enumeration (untimely payment) of the insurer from the budget, sufficient for the timely execution of the responsibility by the Payment of insurance contributions, cash, including payment for services rendered by the policyholder (performed works, delivered goods) for state, municipal needs; 3) seasonal nature of production and (or) sales Insurer of goods, works or services. 5. Postponement (installments) for the payment of insurance premiums shall be made in respect of the total amount claimed. 6. If the deferred payment of insurance premiums is provided on the basis of paragraphs 1 and 2 of paragraph 4 of this article, no interest shall be payable in respect of the amount of the insurance premium. 7. If the deferred payment (instalment) is granted on the basis of paragraph 4, subparagraph 3 (3) of this article, interest shall be calculated on the basis of an interest rate equal to one second rate The refinancing of the Central Bank of the Russian Federation, which was in effect for the period of suspension (installments) for the payment of insurance premiums paid to the policyholder. 8. The provisions of this article shall also apply to the granting of delay (instalments) for the payment of penalties and fines. 9. The forms for the granting of delay (installments) for the payment of insurance contributions, penalties and fines are approved by the insurer in coordination with the federal executive branch, which carries out the functions of formulating public policy, and Social insurance regulations. Article 26-3. Circumstances precluing the granting of deferred payment (installments) foams and penalties 1. Postponement (installments) for the payment of insurance premiums, penalties and fines is not granted if, in the case of the insured person: 1), the case of violation of the law of the Russian Federation on compulsory social insurance from the Russian Federation is conducted. Accidents at work and occupational diseases, or in the case of an administrative offence in the field of insurance; 2) within three years preceding the day on which the application for deferments was filed by the policyholder (installments) for the payment of insurance premiums, penalties and fines, by the insurer A decision was made to terminate the previously granted delay (instalments) due to the violation of the terms of the delay (instalments) for the payment of insurance premiums, penalties and fines. 2. If the circumstances referred to in paragraph 1 of this article are present, the decision to grant a delay (instalments) for the payment of insurance premiums, penalties and fines cannot be imposed, and the award shall be set aside. The cancellation of the decision of the insured person shall be notified in writing within three days from the date of cancellation. The insurer has the right to appeal against such a decision in accordance with the procedure established by this Federal Law. Article 26-4. How to grant a grace period (installments) by insurance premiums, penalties, and penalties 1. Postponement (of instalments) for the payment of insurance premiums, penalties and fines shall be granted upon application of the insured person to the territorial body of the insurer. The following documents are attached to the application for deferments (installments) for insurance premiums, penalties and fines: (1) joint reconciliation of insurance premiums, penalties and fines; 2) tax certificate the accounting unit of the insured person, containing a list of all bank accounts opened to the holder (other credit organizations); 3) of the banks ' (other credit organizations) certificate of monthly cash turnover for each month of preceding the application of six months to the accounts of the insured person in banks (other ), as well as on the availability, on the part of the insurer, of settlement documents placed in the relevant card of unpaid settlement documents or their absence in this file; 4) bank certificates (other credit organizations) On the balance of cash in all accounts of the policyholder in banks (other credit organizations); 5) the obligation of the insured person, which provides for the period of granting of the delay (installments) for the payment of insurance contributions, penalties and fines compliance with the conditions under which the award is made The said grace period (installments), as well as the schedule of the insured person's payment schedule; 6) documents confirming the existence of the grounds for granting a delay (installments) for the payment of insurance premiums, penalties and fines, as indicated Article 26, paragraph 4, of this Federal Act. 2. The application of the policyholder to grant a delay (installments) for the payment of insurance premiums, penalties and fines on the grounds referred to in article 262-2, paragraph 4, of this Federal Act, shall be accompanied by an opinion on the occurrence of an offensive against the State party. Insurer of the circumstances of the force majeure that are the basis for the application of the insured person with this statement and an act of evaluating the damage caused to the insurer as a result of these circumstances, drawn up by the executive branch (a public authority, a body of local self-government) or an organization, which are authorized in the field of civil defence, protection of the population and territories from emergency situations. 3. To the application of the insured person for the payment of a delay (installments) for the payment of insurance premiums, penalties and fines to the recipient of the budget based on the basis referred to in article 26, paragraph 4, subsection 2, of this Federal Law, Attached is a document of the Finance Authority and (or) the Chief Executive of the Budget, which contains information on the amount of the budgetary appropriations and/or the limits of budgetary commitments not made available (not provided in time) (or) the sum of the limits of the financing of expenses not (untimely) to the insured person sufficient for the timely performance of the insurance premium by the insurer. 4. To the application of the insured person for the payment of a delay (installments) for the payment of insurance premiums, penalties and fines on the basis referred to in article 26, paragraph 4, subsection 2, of this Federal Law, the insured person who is not listed (untimely payment) Funds are transferred from the budget in the amount sufficient for the timely performance of the insurer's obligation to pay the insurance contribution, including in the case of services rendered by the policyholder (performed works, delivered goods) for the insured person. State, municipal needs, attached to the budget of the recipient A provision containing information on the amount of money that is not transferred (not in time) to the insurer from the budget sufficient for the timely execution of the insurance premium or the document State, municipal customer containing information on the amount of money that is not transferred (not in time) to the insured person in an amount sufficient for the timely performance of its insurance contribution obligation, Payment of services provided by the policyholder (performed works, delivered goods) for public and municipal needs. 5. The application of the insured person for the granting of delay (installments) for the payment of insurance contributions, penalties and fines on the basis referred to in article 26 (4), paragraph 4 (3) of this Federal Law, is accompanied by the document issued by the policyholder, The share of income derived from the sale of goods, works or services of the insured person's share of the activity and type of activity included in the list of seasonal industries and activities approved by the Government of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 50%. 6. In case of delay (installments) for payment of insurance premiums, penalties and fines on the basis referred to in article 262-2, paragraph 4, paragraph 4, of this Federal Law, in the application of the insured person for payment of a delay (payment) The insurance premiums, fines and penalties are the obligation of the insured person to pay interest earned on outstanding insurance premiums. 7. The decision to grant a delay (installments) for the payment of insurance premiums, penalties and fines or to refuse to grant it shall be decided by the insurer within 30 days of the receipt of the policyholder's application for the grace period (Bunkers) 8. At the request of the policyholder, the insurer has the right to decide on a temporary suspension of the payment of the amount of the arrears (for the period of consideration of the application of the insured person for payment of insurance premiums, penalties and fines). Insurance premiums by the policyholder. 9. The decision to grant a delay (installments) for the payment of insurance premiums, penalties and fines should include an indication of the amount of the arrears, the date and the order of payment of the arrears of the insurance contribution, and in the case of the granting of delay (of installments), Payment of insurance premiums, penalties and fines on the basis specified in article 26 (4), paragraph 4, of this Federal Act, also the sum of interest. 10. The decision to grant a delay (installments) for the payment of insurance premiums, penalties and fines shall enter into force on the date fixed in that decision. In such cases, the amount due from the date of payment of the insurance contribution shall be included in the amount of arrears prior to the day of entry into force of the decision, if the specified period of payment precedes the date of entry into force of the decision. 11. The decision not to grant a delay (installments) for the payment of insurance premiums, penalties and fines must be reasoned. 12. The decision not to grant a delay (installments) for the payment of insurance premiums, penalties and fines may be appealed against by the policyholder in accordance with the procedure established by this Federal Law. 13. A copy of the decision to grant a delay (installments) for the payment of insurance contributions, penalties and fines or refusal to grant it shall be sent by the territorial body of the insurer to the insured person within three days of the date of such decision. Article 26-5. Termination of the grace period (installments) by pay premiums, penalties, and penalties 1. The suspension (instalments) for insurance premiums, penalties and fines shall expire at the end of the period of validity of the relevant decision or may be terminated before the expiry of such time in the cases provided for in this article. 2. The suspension (instalments) for insurance premiums, penalties and fines shall be terminated prematedly in the event of the payment of the full amount of the insurance premiums and the corresponding interest prior to the expiry of the due date. 3. In case of violation by the insured person of the conditions of granting a delay (installments) for the payment of insurance premiums, penalties and fines, its action may be terminated prematently by the decision of the territorial body of the insurer. 4. In case of early termination (instalments) of insurance premiums, penalties and fines in the case referred to in paragraph 3 of this article, the policyholder must pay within one month after the receipt of the relevant decision The unpaid amount of the arrears of insurance contributions and the penalty for each calendar day starting from the day following the day of receipt of that decision, on the day of payment of that sum, inclusive. 5. The unpaid amount of the insurance premiums is recognized as the amount of the arrears determined in the decision to grant a delay (installments) for the payment of insurance premiums, penalties and fines, reduced by the amount actually paid Contributions, penalties and fines. In the case of deferred payment of insurance premiums, penalties and fines on the basis of article 26 (4) (3) (3) of this Federal Act, the remaining unpaid amount is defined as: difference between the amount of arrears determined in the decision to grant a delay (installments) for the payment of insurance premiums, penalties and fines, increased by the amount of interest calculated in accordance with the deferred payment decision (installments) insurance premiums, penalties and fines for the period of the grace period (installments) and actual the amounts paid and interest. 6. Notice of cancellation of the decision to defer (installments) on the payment of insurance premiums, penalties and fines is sent by the insurer to the policyholder by post by registered letter within five days from the date of the decision. Notice of cancellation of the decision to defer (installments) in the payment of insurance premiums, penalties and fines shall be deemed to have been received after six days from the date of the execution of the registered letter. 7. The decision of the territorial body of the insurer on early termination of the delay (installments) on the payment of insurance contributions, penalties and fines may be appealed against by the insured person in accordance with the procedure established by this Federal Law. Article 26-6. Recovery of underpayment of insurance premiums, as well as foam and pecunium fines, who are in the accounts of the insured person-the legal person or individual entrepreneum in banks (other (...) (...) In the event of non-payment or incomplete payment of premiums, the obligation to pay the insurance premiums shall be enforced by means of payment of the funds in the accounts of the insured person-the legal entity, or Individual entrepreneurs in banks (other credit organizations). 2. The recovery of insurance premiums is effected by the decision of the territorial authority of the insurance company on the collection of insurance premiums (hereinafter referred to as the decision on the recovery) by sending to the bank (other credit institution) in which the accounts of the policyholder-legal entity are opened. of a person or an individual entrepreneor, the instructions of the territorial body of the insurer to write off and transfer the necessary funds to the budget of the Social Insurance Fund of the Russian Federation from the accounts of the insured person-the legal person or an individual entrepreneor. 3. Before a decision is taken, the territorial body of the insurer shall submit to the insurer the claim for payment of the underpayment of insurance premiums, penalties and fines in accordance with article 26 to 9 of this Federal Law. 4. The form of the decision on the recovery is approved by the insurer in coordination with the federal executive branch, which is responsible for the development of state policy and regulatory and legal regulation in the field of social insurance. 5. The decision to recover is taken by the territorial authority of the insurer after the expiration of the period stipulated in the payment of insurance claims, but not later than two months after the expiry of that period, unless otherwise stipulated by the present article. 6. The decision to recover is made by the territorial authority of the insurer in respect of one or more claims at the same time. 7. If the outstanding amount of insurance premiums, penalties and fines is not more than 500 roubles, the decision to recover is taken by the territorial authority of the insurer after the expiry of the period established in one or more of the above. Claims for payment of insurance contributions, but not later than one year and two months after the expiry of the earliest requirement. 8. A decision on the recovery taken after the expiry of the time limits set out in paragraphs 5 and 7 of this article shall be deemed null and void. 9. In the event that the time limits set out in paragraphs 5 and 7 of this article are missed for the purpose of deciding on the collection of insurance contributions, the territorial body of the insurer may apply to the court for the recovery of the insurer, the legal person, or The individual entrepreneum is due to pay the sum of the insurance premiums (hereinafter referred to as the application for recovery). 10. An application for recovery may be submitted to the court within six months after the expiration of the claim for payment of insurance premiums, unless otherwise provided for in this article. 11. If within one year and two months from the date of expiry of the earliest requirement for the payment of insurance contributions, the sum of the insurance premiums, penalties and fines did not exceed 500 rubles, the territorial body of the insurer Appeals to the court for a penalty of six months from the date of expiry of a period of one year and two months. 12. The deadline for submission of the application for recovery set out in paragraphs 10 and 11 of this article may be reinstated by the court. 13. The provisions of paragraphs 7 and 10 of this article do not apply to the collection of insurance premiums, penalties and fines against policyholders against whom bankruptcy proceedings have been instituted in accordance with the Federal Act of 26 October. Case No. 127-FZ "On insolvency (bankruptcy)". 14. The decision to recover is brought to the attention of the policyholder, the legal person or an individual entrepreneor within six days after the date of the decision. A decision to recover may be handed over to the head of the organization (her authorized representative) or to the individual (his or her legal or authorized representative) personally under receipt, by mail by registered mail or in electronic mail The type of telecommunication links. In the event of a decision to recover by mail, it shall be deemed to have been received after six days from the date on which the registered letter was sent. The formats, order and conditions for the transmission of the decision to the policyholder electronically on telecommunications channels of communication shall be fixed by the insurer. 15. The amount of insurance contributions to the budget of the Social Insurance Fund of the Russian Federation is sent to the bank (other credit institution), in which the accounts of the insured person-the legal entity are opened. or an individual entrepreneor, including in electronic form, and is subject to unconditional execution by the bank (other credit institution) in the order established by the civil legislation of the Russian Federation. The procedure of sending to the bank (another credit organization) the instructions of the territorial body of the insurer to transfer the amount of insurance contributions to the budget of the Social Insurance Fund of the Russian Federation from the accounts of the insured persons in electronic format. The Central Bank of the Russian Federation is set up by the Central Bank of the Russian Federation in consultation with the Federal Treasury and the Insurer. 16. The transfer to the territorial body of the Federal Treasury of the territorial authority of the insurer to write off and transfer the amount of insurance contributions to the budget of the Social Insurance Fund of the Russian Federation in electronic form is carried out in The procedure established by the Federal Treasury. Insuration of the territorial authority of the insurer and the transfer of insurance premiums shall include an indication of the accounts of the policyholder, the legal entity or individual entrepreneor, from whom the deposit should be made The list of insurance contributions and the amount to be enumerated. 17. Recovery of insurance contributions may be made from the accounts (current) in the currency of the Russian Federation and, in the case of insufficiency in the accounts in the currency of the Russian Federation-from the accounts of the insurer-the legal person or the individual in foreign currency. 18. The payment of insurance premiums from the accounts of the insured person-legal entity or individual entrepreneu in foreign currency is made in the amount equivalent to the amount of payment in the currency of the Russian Federation at the rate of the Central Bank of Russia. The federation established on the date of the sale of foreign currency. When recovering funds held in foreign currency accounts, the head (deputy head) of the territorial body of the insurer at the same time as the territorial body of the insurer to transfer insurance contributions To order the bank (other credit institution) to sell not later than the next day of the foreign currency of the policyholder-legal person or individual entrepreneor. The costs associated with the sale of foreign currency are carried out at the expense of the insured. 19. The insurance premiums from the deposit account of the insured person are not collected if the deposit contract has not expired. Subject to the existence of the said contract, the territorial body of the insurer has the right to give the bank (other credit institution) an order to transfer after the expiry of the deposit agreement from the deposit account on the calculated (current) account. The insured person, if by that time the bank (other credit institution) has instructed the territorial body of the insurer to list the insurance contributions. 20. The insurance contribution of the territorial body of the insurer is executed by the bank (other credit organization) not later than one operating day following the day of receipt of the specified instruction, if the collection of insurance contributions is made from accounts in the currency of the Russian Federation, and not later than two operating days, if the collection of insurance contributions is made from accounts in foreign currency, if this does not violate the order of priority of payments established by the civil society. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 21. In case of insufficient or no money in the accounts of the policyholder, the legal entity or individual entrepreneor on the day of receipt by the bank (other credit institution) of the request of the territorial entity of the insurer for write-off, and The transfer of insurance contributions shall be performed as cash is received on these accounts, but not later than one operating day, following each such deposit in the currency of the Russian Federation, and no later than two days later. of the operating days of each such entry to the accounts in the foreign country currency, if it does not violate the order of priority of payments prescribed by the civil legislation of the Russian Federation. 22. In case of insufficient or no money in the accounts of the policyholder-legal person or individual entrepreneor, or in the absence of information about the accounts of the insured person-the legal entity or the individual entrepreneor. The body of the insurer has the right to collect insurance premiums from other property of the insured person-legal person or individual entrepreneor in accordance with Article 26-7 of this Federal Law. 23. The provisions of this article shall apply in the collection of penalties for late payment of insurance contributions, as well as penalties applicable in the cases provided for by this Federal Law. Article 26-7. Recovery of underpayment of insurance premiums, as well as foams and fines from other property insurer-legal person or sole proprio 1. In the case provided for in article 26-6, paragraph 22, of this Federal Act, the territorial body of the insurer is entitled to collect insurance contributions from the property of the insurer of the legal entity or individual entrepreneor, including by means of an insurance policy. in cash, within the amounts specified in the claim (s) for the payment of insurance premiums, fines and penalties, and taking into account the amounts claimed pursuant to Article 26-6 of this Federal Law of the law. 2. The decision on the recovery of insurance premiums from the property of the insured person-the legal entity or the individual entrepreneor is taken by the head (deputy head) of the territorial body of the insurer in the form of a corresponding order, which is assigned to the bailiff for execution in accordance with the procedure provided for in the Federal Act No. 229-FZ of 2 October 2007 on executive proceedings, taking into account the circumstances set out in this article. 3. The Ordinance on the collection of insurance premiums from the property of the policyholder, a legal person or an individual entrepreneor is accepted within one year after the expiry of the period of execution of the claim for payment of insurance contributions, penalties and fines, If the outstanding amount of insurance premiums, penalties and fines is not more than 500 roubles, a decision on the recovery of insurance contributions from the property of the policyholder, a legal entity or an individual entrepreneor, Accepted after the expiration of one or more of the Claims for payment of insurance contributions, but not later than two years after the expiry of the earliest requirement. 4. The Ordinance on the collection of insurance premiums from the property of the insured person-a legal entity or an individual entreprenely is taken by the territorial authority of the insurer in respect of one or more requirements at the same time. 5. The order for the collection of insurance contributions from the property of the insured person-the legal entity or the individual entrepreneor must be indicated: 1) the name, surname, patronymic (if any) of the official and the name The territorial authority of the insurer which issued the Regulation; 2) the date of adoption and number of the decision of the head (deputy head) of the territorial body of the insurer on the recovery of insurance contributions from the property policyholder; 3) the insured person's name and address or surname, given name, patronymic (if any), passport data, address of the permanent residence of the insured person-the individual entrepreneor, to whose property the property is being applied to recover; 4) the operative part of the executive order (Deputy Head) of the territorial body of the insurer on the collection of insurance premiums from the property of the insured person-legal person or individual entrepreneo; 5) the date of entry into force of the executive order (Deputy Head) of the Territorial Authority of the Insurer insurance premiums from the property of the insured person-legal person or individual entreprene; 6) the date of issue of the order. 6. The decision on the recovery of insurance premiums from the property of the insured person-legal entity or individual entrepreneor is signed by the head (deputy head) of the territorial body of the insurer. 7. The form of the regulation on the collection of insurance premiums from the property of the insured person-the legal entity or the individual entrepreneor is approved by the insurer in agreement with the federal executive authority exercising the functions of The formulation of public policies and regulations in the area of social insurance. 8. Executive actions must be carried out and the requirements contained in the decision on the recovery of insurance contributions from the property of the insured person-the legal entity or the individual entrepreneor are performed by the bailiff in the court. a two-month period from the date of receipt of the ruling. 9. Recovery of insurance premiums from the property of the insured person-legal entity or individual entrepreneum is produced consistently with: 1) cash and money in bank accounts (other credit institutions) organizations) that have not been reprimanded in accordance with article 26 to 6 of this Federal Law; 2) property not directly involved in the production of goods (goods), in particular securities, currency value, non-productive premises, passenger cars, design of office space; 3) finished products (goods), as well as other material values, non-participating and (or) not intended for direct participation in production; 4) raw materials and materials intended for for direct participation in the production, as well as of machine tools, equipment, buildings, installations and other fixed assets; 5) property transferred under the contract to possess, use or dispose of other persons without going to them ownership of the property, if in order to be enforceable The obligation to pay the insurance premiums is terminated or invalidated in due course; 6) of other property except for the personal benefit of the insured person- by an individual entrepreneor or a member of his family, defined in accordance with the law of the Russian Federation. 10. In case of recovery of insurance premiums from non-money, insurer-legal person or individual entrepreneor, the obligation to pay the insurance premium is deemed to have been fulfilled from the date of disposal of the property The insured person is a legal person or an individual entrepreneor and the payment of the debt of the insured person-the legal entity or individual entrepreneum at the expense of the proceeds. 11. Officials of the territorial bodies of the insurer are not entitled to acquire the property of the insured person-a legal entity or an individual entrepreneor, executed in the order of execution of the order on collection of insurance contributions from the property The insured person is a legal person or an individual entrepreneor. 12. The provisions of this article shall apply to the collection of penalties for late payment of insurance contributions and the penalties imposed in the cases provided for in this Federal Act. Article 26-8. Recovery of the under-insurance premiums, foams and fines from the property of the insured person- non-individual entrepreneer 1. In case of non-performance by the policyholder, a natural person who is not an individual entrepreneor (hereinafter referred to as a natural person), within a fixed period of the obligation to pay the insurance premiums, penalties and fines, The insurance company, which submitted a claim for payment of insurance premiums, penalties and fines, is entitled to apply to the court for the collection of insurance premiums, penalties and fines at the expense of the property of the individual (hereinafter referred to as this article- Statement of recovery), including cash in bank accounts (other credit facility) (a) The accounts of the Organization are shown in the annex to the present report. 2. The claim is for all claims for the payment of an understatement of insurance premiums, penalties and fines, for which the period of performance has expired and is not performed by that individual on the date of submission by the territorial authority of the insurer. Applications for a court order. 3. The application for recovery is filed by the territorial body of the insurer if the total amount of the insurance premiums, penalties and fines to be recovered from the individual exceeds 500 rubles, except as provided in paragraph 7 of this Annex. articles. 4. A copy of the application for the recovery of his or her submission to the court shall be sent by the territorial body of the insurer to the individual from whom an insurance contribution, penalties and fines are recovered. 5. The application for recovery shall be submitted to the court of general jurisdiction by the territorial body of the insurer within six months from the date of expiry of the claim for payment of insurance contributions, penalties and fines, unless otherwise provided for in this article. article. 6. If within three years from the date of expiry of the earliest claim for the payment of insurance premiums, penalties and fines to be taken into account by the insurer's territorial authority in the calculation of the total amount of insurance premiums, penalties and fines, The amount of insurance premiums, penalties and fines to be recovered from a natural person exceeded 500 rubles, the territorial authority of the insurer appeals to the court with a claim of recovery within six months from the date on which the amount claimed exceeded 500 -Ruble. 7. If within three years from the date of expiry of the earliest claim for the payment of insurance premiums, penalties and fines to be taken into account by the insurer's territorial authority in the calculation of the total amount of insurance premiums, penalties and fines, The amount of insurance premiums, fines and penalties will not exceed 500 rubles, the territorial authority of the insurer appeals to the court with a request to recover within six months from the day of the expiry of the three-year period. 8. The provisions on the total limitation period established by civil law shall not apply to the collection of insurance contributions governed by paragraphs 5 to 7 of this article. The time limit for submitting an application for recovery may be reinstated by the court. 9. The proceedings concerning the collection of insurance contributions, penalties and fines from the property of a natural person shall be dealt with in accordance with the civil procedural legislation of the Russian Federation. An application for recovery may be filed by the territorial body of the insurer by way of action not later than six months from the date on which the court has ordered the revocation of the court order. The application for recovery may be made by the application of the territorial authority of the insurer to seize the defendant's property in order to secure the claim for insurance premiums. 10. In accordance with the Federal Act No. 229-FZ of 2 October 2007 on the Enforcement of Insurance Contributions, Penalty and Penalty Act No. 229-FZ of 2 October 2007 production ". 11. In the event that insurance premiums are recovered from non-moneys, the liability for the payment of insurance premiums shall be deemed to have been fulfilled from the date of its implementation and the payment of arrears through the proceeds. From the day of seizure of property and up to the day of transfer of the proceeds to the budget of the Social Insurance Fund of the Russian Federation, penalties for late payment of insurance premiums are not assessed. 12. The officials of the territorial bodies of the insurer are not entitled to acquire property, which is implemented in the order of execution of the court decision on the recovery of insurance contributions from the property of a natural person. 13. The provisions of this article shall apply to penalties and fines applied in the cases provided for by this Federal Law. Article 26-9. The claim for the payment of under-insurance contributions, penalties and fines 1. The claim for payment of insurance premiums, penalties and fines is recognized in writing to the insured person for unpaid insurance premiums, penalties and fines, and the obligation to pay the outstanding amount of insurance Contributions, penalties and fines. 2. The claim for the payment of arrears in insurance contributions, penalties and fines shall be sent to the insurer by the territorial body of the insurer within three months from the date of detection of the arrears, except as provided in paragraph 3 of this article. In identifying the deficiencies, the territorial body of the insurer shall prepare a document on the identification of the undercatch by the insurer in the form, approved by the insurer in agreement with the federal executive authority responsible for the development of the State policies and regulations in the area of social insurance. 3. The claim for the payment of arrears in insurance premiums, penalties and fines on the basis of the results of the investigation shall be sent to the policyholder within 10 days of the date of entry into force of the relevant decision. 4. The claim for payment of the arrears under insurance contributions, penalties and fines should include information on the amount of the arrears, the amount of penalties and fines assessed on the date of the said claim, the period of payment of the outstanding amount, the period of execution of the claim, and the amount of the outstanding payment. requirements, measures to recover the underpayment of insurance premiums, penalties and fines, which apply in the event of default by the policyholder, details of the grounds for the recovery of the insurance premiums, penalties and fines, and references to of the provisions of this Federal Act which establish the obligation to The insured person to pay the insurance premium. 5. The claim for payment of the underpayment of insurance contributions, penalties and fines must be fulfilled within 10 calendar days of the receipt of the claim, if the longer period for the payment of the under-insurance premiums, foams and The fines are not specified in this requirement. 6. The claim for payment of the underpayment of insurance contributions, penalties and fines is sent to the insurer by the territorial authority of the insurer in which the insured person is accounted for. 7. The claim for the payment of arrears in insurance contributions, penalties and fines may be submitted to the head of the organization (its authorized representative) or to the natural person (his or her legal or authorized representative) in person under receipt; Post is registered by registered mail or transmitted electronically via telecommunications channels. In the event that the specified request is sent by registered mail, it shall be deemed to have been received after six days from the date of dispatch of the registered letter. The formats, order and conditions of the insurance claim for the payment of the underpayment for insurance contributions, penalties and fines in electronic form by telecommunications channels are fixed by the insurer. 8. In the event that the insurance premiums, penalties and fines were changed by the insurance premiums, penalties and fines, the territorial body of the insurer is required to send the insurance to the insurer qualified request. Article 26-10. Write-off of uncollectable premiums 1. The incapture of individual insured persons, payment and (or) recovery of which was not possible for reasons of economic, social or legal nature, is considered uncollectable and is written off in accordance with the procedure established by the Government of the Russian Federation. 2. Write-offs of fines and penalties are set out in the manner provided for in paragraph 1 of this article. 3. The amounts of insurance premiums, penalties and fines written-off from the accounts of the insured persons in banks (other credit organizations) but not listed in the budget of the Social Insurance Fund of the Russian Federation are considered uncollectives and are written off in the In accordance with paragraph 1 of this article, if the said banks (other credit organizations) have been liquidated at the date of the decision to declare the amounts to be uncollecable and to write off them, the banks (other credit organizations) have been liquidated. Article 26-11. Pen 1. The amount of money that the insured person must pay in the event of payment of the outstanding premiums in excess of the time limit established by the present Federal Act shall be deemed to have been established by the present article. 2. The sum of the corresponding penalties is paid in addition to the amount of insurance premiums and regardless of the application of the liability measures for violation of the legislation of the Russian Federation on compulsory social insurance against accidents production and occupational diseases. 3. Penis are charged for each calendar day of delay in the performance of the obligation to pay the insurance contributions from the day following the statutory period for payment of insurance premiums and on the day of their payment (recovery) inclusive. 4. There is no penalty on the sum of the arrears that the policyholder could not repay because the court had suspended the transaction of the insurer in the bank (another credit institution) or the property of the policyholder was seized. In this case, the penalty shall not be accrued for the entire period of the said circumstances. 5. Peni for each day of delay is determined as a percentage of the unpaid premium. 6. The interest rate of the foam shall be taken as one hundredth of the current rate of refinancing of the Central Bank of the Russian Federation. 7. Penments shall be paid at the same time as the sum of the premiums paid or after payment of the full amount. 8. Foam may be forced by the money money of the policyholder in bank accounts (other credit institution), as well as from other property of the policyholder in the manner prescribed for the recovery of the under-insurance premiums. 9. No penalty is accrued on the amount of the arrears that was incurred by the policyholder as a result of the written explanations of the calculation, payment of insurance premiums or other matters of application of the legislation of the Russian Federation compulsory social insurance against accidents at work and occupational diseases, data to it or to an uncertain circle of persons by the insurer (the territorial body of the insurer) or other authorized body of State authority (by the official of that body) within the limits of its competence (These circumstances shall be established, subject to the availability of a relevant document of that body, in the sense and content of the period relating to the calculation (s) for which the arrears occurred, regardless of the date of the issuance of the document). 10. The provision referred to in paragraph 9 of this article shall not apply if the written explanations provided are based on incomplete or incorrect information provided by the policyholder. Article 26-12. A refund or refund of the overpaid premiums, penalties, and penalties 1. The sum of the overpaid insurance contributions is to be credited to the forthcoming payments of the insured person's insurance premiums, the payment of outstanding penalties and fines for offences under this Federal Law or a return The insured person is in the order provided for in this article. 2. The refund or return of the sum of the overpaid insurance contributions shall be made by the territorial body of the insurer at the place of accounting of the insured person, unless otherwise provided by this Federal Act, without interest on that amount, unless otherwise provided by the law. is established by this article. 3. The territorial body of the insurer is obliged to inform the insurer about each insurer that has become known to the insurer's knowledge of the fact of overpayment of insurance premiums and the sum of the outstanding insurance contributions within ten days from the date of discovery in writing or in the form of an electronic document. 4. In the event that there is evidence of a possible excess payment of insurance premiums, a joint reconciliation between the insurance premiums, penalties and fines may be carried out upon the proposal of the territorial body of the insurer or the policyholder. The results of such reconciliation shall be issued by an act signed by the territorial body of the insurer and the insured. 5. Acts of joint reconciliation of the calculation of insurance contributions, penalties and fines are approved by the insurer in coordination with the federal executive authority exercising public policy and regulatory functions. Social insurance regulation. 6. The sum of the overpaid insurance contributions to the forthcoming payments of the insurer is made by the territorial body of the insurer on its own. The provision under this paragraph shall not prevent the insurer from submitting a written application to the Insurer's territorial authority or in the form of an electronic document of set-off (return) of the sum of the premiums paid in respect of The form, approved by the insurer in agreement with the federal executive branch, which is responsible for the formulation of public policy and regulatory and legal regulation in the field of social insurance. 7. The decision to set off the sum of the overpaid insurance premiums in respect of the forthcoming payments of the policyholder shall be taken by the territorial body of the insurer within ten days from the date of its discovery of an excess of insurance contributions, or from the date of receipt The insurer's statements, or from the day of signing by the territorial body of the insurer and the insurer of the act of joint reconciliation of the insurance premiums paid to them, penalties and fines, if such joint reconciliation was carried out. The form of the decision to set off the sum of the overpaid (recovered) insurance premiums, fines and penalties against the forthcoming payments of the policyholder shall be approved by the insurer in agreement with the federal executive authority exercising the functions of The formulation of public policies and regulations in the area of social insurance. 8. The amount of the overpaid insurance premiums to be paid by the territorial authorities of the insurer in the case of penalties and/or fines to be paid or recovered in the cases provided for by this Federal Act independently. 9. In the case referred to in paragraph 8 of this article, the decision to set off the amount of the overpaid insurance contribution shall be taken by the territorial body of the insurer within ten days from the date of its discovery of an undue payment of insurance contributions, or from The day of signing by the territorial body of the insurer and the insurer of the act of joint reconciliation of the insurance premiums paid to them, if such joint reconciliation was carried out, or from the date of the entry into force of the court's decision. 10. The provision referred to in paragraph 9 of this article shall not prevent the insurer from submitting a statement to the territorial body of the insurer in writing or in the form of an electronic document to set off the amount of the overpaid insurance contributions to the account. Repayations of debts on penalties and fines. In this case, the decision of the territorial body of the insurer to set off the amount of the overpaid insurance contributions against penalties and fines shall be decided within ten days from the date of receipt of the said claim of the policyholder or from The day of signing by the territorial body of the insurer and the insurer of the act of joint reconciliation of the insurance premiums paid to them, if such joint reconciliation was carried out. 11. The amount of the overpaid insurance contributions is to be repaid upon application of the policyholder submitted in writing or in the form of an electronic document within one month of receipt by the territorial body of the insurer of such statement. The form of the application of the policyholder is approved by the insurer in agreement with the federal executive branch, which performs functions for the elaboration of state policy and regulatory and legal regulation in the field of social insurance. 12. The refund to the insured person of the sum of the overpaid insurance premiums, if he is in arrears for the relevant penalties, and the penalties to be recovered in the cases provided for by this Federal Law, shall be made only after the crediting period The amount of the outstanding insurance premiums. 13. An application to set off or return the sum of the overpaid insurance contributions may be made within three years from the date of payment of the amount claimed. 14. The decision to return the sum of the overpaid insurance premiums shall be made by the territorial body of the insurer within ten days from the date of receipt of the policyholder's application for the return of the sum of the insurance contributions overpaid or from the date of signature The territorial body of the insurer and the insurer of the act of joint reconciliation of the insurance premiums paid to them, if such joint reconciliation was carried out. 15. Prior to the expiry of the period specified in paragraph 14 of this article, a request for the return of the sum of the premiums paid pursuant to the decision of the territorial authority of the insurer to return this amount of the insurance contribution shall be made available. The territorial authority of the insurer in the respective territorial organ of the Federal Treasury to carry out the refund of the corresponding amount of insurance contributions to the insured person in accordance with the budgetary laws of the Russian Federation THE RUSSIAN FEDERATION 16. The territorial authority of the insurer is obliged to inform the policyholder in writing or in the form of an electronic document to the insurer of the decision to set off (return) the sum of the overpaid insurance contributions or the refusal of such set-off (return) in the 5 days from the date of the decision. The communication shall be transmitted to the head of the organization (its authorized representative) or to the natural person (his or her legal or authorized representative) in person under receipt or other means confirming the fact and date of receipt. In the case of a registered mail message, it shall be deemed to have been received after six days from the date of the registered letter. 17. In the event that a refund of the overpaid insurance contribution is in violation of the period specified in paragraph 11 of this article by the territorial authority of the insurer for the sum of the overpaid insurance contributions, which is not returned to the The deadline set is the percentage to be paid to the policyholder for each calendar day of violation of the return. The interest rate is taken to be equal to one hundredth of the refinancing rate of the Central Bank of the Russian Federation, which was in effect during the period of violation of the period of repayment of the sum of overpaid insurance premiums. 18. The territorial entity of the Federal Treasury, which has carried out a refund of the sum of the premiums paid, shall notify the territorial body of the insurer of the date of return and the sum of the funds returned to the policyholder. 19. In the event that the interest paid to the policyholder provided by paragraph 17 of this article is not fully paid, the territorial body of the insurer shall decide to return the remaining amount of interest calculated on the basis of the effective date of return. The insured person of the sum of the outstanding insurance contributions, within three days from the date of receipt of the notification of the relevant territorial entity of the Federal Treasury on the date of return and the sum of the funds returned to the policyholder. 20. Prior to the expiry of the period specified in paragraph 19 of this article, a request for the return of the remaining interest on the basis of a decision by the territorial authority of the insurer on the return of that sum is to be sent by the territorial authority The insurer is in the respective territorial entity of the Federal Treasury to carry out the said return. 21. The amount of the overpaid insurance contribution is made or returned and the interest paid is paid in the currency of the Russian Federation. 22. The rules set out in this article shall apply to set-off or refunds of overpaid fines and penalties. Article 26-13. Refund of uncollected insurance premiums Contributions, penalties and fines 1. The amount of the exquisite premium is to be returned to the policyholder in the manner provided for in this article. 2. The refund to the policyholder of the sum of the outstanding insurance premiums, if he is in arrears for the relevant penalties, and the penalties to be recovered in the cases provided for by this Federal Law, shall be made only after the crediting period This amount is payable in accordance with article 26 to 12 of this Federal Act. 3. The decision to recover the sum of the exquisite insurance premiums shall be made by the territorial body of the insurer within ten days from the date of receipt of the application of the policyholder submitted in writing or in the form of an electronic document to refund the amount uncollected insurance premiums. The form of the decision to recover the sum of the exquisite insurance premiums, penalties and fines and the form of the insurer's statement is approved by the insurer, in agreement with the federal executive authority exercising the functions of developing the State. Social insurance policies and regulations. 4. Until the expiration of the period specified in paragraph 3 of this article, an order for the recovery of the sum of the exquisite insurance premiums issued on the basis of the decision of the territorial authority of the insurer on the return of that amount shall be sent The territorial body of the insurer in the relevant territorial body of the Federal Treasury, to carry out its return to the policyholder in accordance with the budgetary laws of the Russian Federation. 5. A claim for the refund of an excess amount of insurance premiums may be filed by the insured person in writing or in the form of an electronic document to the territorial body of the insurer within one month from the date on which the policyholder became aware of the The fact of the excessive collection of insurance premiums from it, or from the date of entry into force of the court's decision. 6. A statement to the court may be filed within three years from the date on which the insured person learned or should have learned of the excessive collection of insurance premiums. 7. In the event that an excess of insurance premiums are established, the territorial authority of the insurer shall decide on the return of the sum of the exquisite insurance premiums as well as the accrued liability as provided for in paragraph 9 of this article, interest on this amount. 8. The territorial authority of the insurer, having ascertained the excessive collection of insurance contributions, shall inform the policyholder within ten days from the date of the determination of that fact in writing or in the form of an electronic document. The communication shall be transmitted to the head of the organization (its authorized representative) or to the natural person (his or her legal or authorized representative) in person under receipt or other means confirming the fact and date of receipt. 9. Uncollected insurance premiums are to be repaid with interest earned within one month of receipt of the application of the policyholder submitted in writing or in the form of an electronic document, the refund of the amount is superfluous Insurance premiums collected. Interest on the amount of outstanding insurance premiums shall be calculated from the day following the date of recovery, on the day of the actual return. The interest rate is taken to be equal to one hundredth of the refinancing rate of the Central Bank of the Russian Federation, which was in effect during the period of violation of the period of return to the policyholder of the sum of the exquisite insurance premiums. 10. The territorial authority of the Federal Treasury, which has carried out a refund of the exquisite insurance premiums and accrued interest on this sum, shall notify the territorial body of the insurer of the date of return and the sum of the returned insurer Cash. 11. In the event that the interest paid to the policyholder provided for in paragraph 9 of this article is not fully paid, the territorial authority of the insurer shall decide on the return of the remaining interest calculated on the basis of the effective date of the return. The insured person of the sum of the uncollected insurance premiums, within three days from the date of receipt of the notification of the respective territorial entity of the Federal Treasury on the date of return and the sum of the funds returned to the policyholder. 12. Prior to the expiry of the period specified in paragraph 11 of this article, a request for the return of the remaining interest on the basis of a decision by the territorial authority of the insurer on the return of that sum is to be sent by the territorial authority The insurer is in the respective territorial entity of the Federal Treasury to carry out the said return. 13. Refund of outstanding insurance premiums and interest is paid in the currency of the Russian Federation. 14. The rules set out in this article shall apply to set-off or return of sums of exquisite penalties and fines provided for in this Federal Law. Chapter IV-2. MONITORING OF THE ASSOCIATION AND CHALLENGES OF INSURANCE. Article 26-14. { \b Checks } { \b } { \b } { \b } { \b } The insurer carries out the following types of checks by the insured: 1) the caterer test; 2) retreats. 2. The purpose of the choral and retreats is to control the compliance of the policyholder in the Russian Federation's legislation on compulsory social insurance against accidents at work and occupational diseases in part of the correctness the calculation, completeness and timeliness of the payment (transfer) of insurance premiums on compulsory social insurance against accidents at work and occupational diseases to the insurer and the validity of the insured insurance costs. 3. The territorial bodies of the insurer carry out inspections of insured persons on the basis of the annual plans of the insured persons being prepared by the authorities. 4. The territorial bodies of the insurer are entitled to carry out checks of banks (other credit organizations) in order to monitor the performance of the banks (other credit organizations) with the obligations stipulated in article 22-2 of this Federal Law. The form of the act and the requirements for its preparation shall be fixed by the insurer. Article 26-15. A literal test 1. The check is performed at the location of the insurer on the basis of assessed and paid insurance contributions and documents (information) submitted by the insurer, as well as other documents (information) about the activity of the policyholder, Insurer's available. 2. The competent authority of the insurer shall, in accordance with their official duties, carry out the checking of the certificate without any special decision of the head of the insurer's territorial body within three months of the day Assessed and paid premiums by the policyholder. 3. If the desk check has identified errors in the assessed and paid premiums and/or discrepancies between the information contained in the documents submitted, or the discrepancies between the information provided by the policyholder, The information contained in the documents available to the territorial body of the insurer and obtained in the course of control shall be communicated to the policyholder, with the requirement to provide the necessary clarifications within five days or to make appropriate corrections within the specified time limit. 4. Insurer representing the territorial body of the insurer to explain the assessed and paid insurance premiums and/or contradictions between the information contained in the documents submitted to the right Further provide the territorial body of the insurer with extracts from the books of accounts and (or) other documents (information) confirming the validity of the data made in the calculation of the assessed and paid premiums. 5. The person carrying out the caerelated check is obliged to consider the explanations and documents submitted by the policyholder. If, after examining the explanations and documents submitted, or in the absence of an explanation from the insurer, the territorial body of the insurer will determine whether an offence under this Federal Law or other violation has been committed OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 26-20 of this Federal Act. 6. If no offences under this Federal Law or other violations of the legislation of the Russian Federation have been detected as a result of the cateralic inspection, or other violations of the legislation of the Russian Federation on compulsory social insurance against accidents at work and occupational diseases, the verification certificate is not compiled and the results of the coil verification are not reported to the policyholder. Article 26-16. Field inspection 1. The audit of the insured person is carried out on the territory (in the premises) of the policyholder on the basis of the decision of the head (deputy head) of the territorial body of the insurer. In the event that the insured person is not able to provide the premises for the conduct of the inspection, the on-site inspection may be carried out at the location of the territorial body of the insurer. 2. The decision to conduct an on-site inspection shall be made by the territorial body of the insurer at the place where the policyholder is located, except as provided in paragraph 3 of this article. 3. The inspection of a separate unit referred to in article 22, paragraph 11, of this Federal Act is carried out on the basis of the decision of the territorial body of the insurer at the place where the separate unit is located. 4. The decision to conduct the retreats should include the following information: 1) the full and abbreviated name or surname, name, middle name (if any) of the insured person; 2) the subject of the check; 3) the periods for which check; 4) the positions, names and initials of the employees of the territorial body of the insurer who are assigned to perform the inspection. 5. The form of the decision of the head (deputy head) of the territorial authority of the insurance company to carry out a field inspection is approved by the insurer in coordination with the federal executive authority exercising the functions of elaboration State policies and regulations in the area of social insurance. 6. The subject of a field inspection is the correctness of the calculation and the timeliness of the payment of insurance contributions, as well as the validity of insurance costs incurred by the insurer. 7. As part of the retreats, a period not exceeding three calendar years prior to the calendar year in which the inspection was ordered may be verified. 8. The inspection of the insured person is carried out by the territorial body of the insurer not more than once every three years. In determining the number of retreats of the policyholder, there shall be no account of the number of retreats conducted by its separate units referred to in paragraph 3 of this article. 9. The inspection shall not last for more than two months. Subject to the grounds specified in paragraph 10 of this article, the period may be extended to four or six months. 10. The grounds for the extension of the retreats may be: (1) receiving during the on-site inspection of information from law enforcement, control authorities or other Sources indicating that the insurer has violations of the Russian Federation's legislation on compulsory social insurance against accidents at work and occupational diseases, requiring an additional checks; 2) force majeure Site area (s), where a retreats (retreats) are conducted; (3) a retreats of the organizations with several separate units, namely: four and more separate units-up to four months; ten and more separate units-up to six months; 4) failure to provide insurance to the insured under paragraph 6 of Article 26-18 of the present Federal law on the duration of the documents required for the conduct of the (retreats). 11. In order to extend the duration of the retreats by the territorial body of the insurer conducting the retreats (retreats), a reasoned request for an extension is sent to the higher authority of the insurer Retrotest (retreats). The decision to extend the duration of the retreats (retreats) is made by the head (deputy head) of the parent body of the insurer. 12. As part of the field inspection, the insurer is entitled to check the activities of the separate units of the insured person. 13. In the case of an on-site inspection of a separate unit referred to in article 22, paragraph 11, of this Federal Act, the period of inspection may not exceed one month. 14. The duration of the retreats shall be calculated from the date of the decision on the appointment of the verification and up to the date of the verification certificate referred to in paragraph 23 of this article. 15. The head (deputy head) of the territorial body of the insurer has the right to suspend the inspection on the following grounds: (1) for the discovery of documents (information) relating to the subject of verification, According to Article 26-18 of this Federal Law; (2) for receiving documents (information) from foreign state bodies under the international treaties of the Russian Federation; 3) for translation into Russian language of documents (information) submitted by the policyholder language. 16. The suspension of the visiting check on the basis referred to in paragraph 15, paragraph 1, of this article shall be permitted not more than once in respect of each person from whom the documents are claimed. 17. The suspension and resumption of the conduct of the retreats shall be made by the decision of the head (s) of the territorial body of the insurer conducting the verification, in the form approved by the insurer, In coordination with the federal executive body, which is responsible for the formulation of public policy and regulatory and legal regulation in the field of social insurance. 18. The total period of interruption of the inspection may not exceed six months. In the event of a suspension of the inspection on the grounds referred to in paragraph 15, subparagraph 2, of this article, and within six months, the territorial body of the insurer was unable to obtain the requested documents (information) from foreign nationals. According to the Russian Federation, the period of suspension of this inspection may be extended by three months. 19. During the period of validity of the suspension of the inspection, the territorial body of the insurer is suspended to reclaim the documents from the insurer, which in this case all original documents are returned. When performing the inspection, the territorial body of the insurer in the territory (s) of the insured person involved in the check shall be suspended. 20. The audit carried out in connection with the reorganization or liquidation of the organization may take place independently of the time of the previous audit. This shall be checked for a period not exceeding three calendar years prior to the calendar year in which the decision is made. 21. The insurer is obliged to provide the officials of the territorial body of the insurer carrying out the exit check to familiarize with the documents related to the calculation and payment of insurance premiums. 22. In the case of an on-site inspection, the insured person may be required to request the necessary documents (information) in accordance with the procedure established by article 26 to 18 of this Federal Law. Inspection of the officers of the territorial body of the insurer with original documents is permitted only in the territory (in the room) of the insured person, except in the case of an on-site inspection at the place where the insurer is located. 23. On the last day of the retreats, officials carrying out inspections are required to prepare a certificate of inspection on the form approved by the insurer in agreement with the federal executive branch The State policy and regulatory framework in the area of social insurance, which records the subject matter of the review and the time frame for it, and hand it over to the insured person (its authorized representative). In the event that the policyholder (his authorized representative) declines to obtain a certificate of inspection, the certificate shall be sent to the policyholder by mail by registered mail and shall be deemed to have been received six days from the date of receipt. of the registered letter. 24. The retreats of the insured person shall be deemed to be retreats by the retreats carried out regardless of the time of the previous inspection for the same period. 25. In the case of the retreats of the policyholder, a period not exceeding three calendar years prior to the year in which the policyholder retreats have been issued may be verified. 26. The retreats of the insured can be carried out by: 1) by the parent body of the insurer, in the control of the performance of the insurer who carried out the inspection; 2) by the insurer who had previously conducted the check, on the basis of Decisions of his head (deputy head)-in the case of an updated calculation of the accrued and paid insurance premiums, which indicates the amount of insurance premiums in the amount of less than previously stated. As part of the retreaty of the policyholder, the period for which the specified calculation is made is checked. 27. If, during the retreats of the policyholder, the insured person has committed a breach of the Russian legislation on compulsory social insurance against accidents at work and professional life. (a) In the case of an illness that was not detected during the initial inspection, the policyholder shall not be subject to a penalty unless the offence has not been detected during the initial check Agreement between the insurer and the territorial authority Underwriter. Article 26-17. Access by officials of the territorial body of the Insurer to the premises for retreats 1. Access to the territory (premises) of the policyholder of the territorial authority of the insurer directly conducting the on-site inspection shall be made on the presentation of official certificates and the decision of the head (s) by such persons. Deputy) of the territorial authority of the insurer to carry out an on-site inspection of such insured person. 2. In the case of obstructing the access of the officials of the territorial body of the insurer conducting the retreats to the territory or premises of the insured person (excluding the accommodation), the head of the inspection team shall constitute the act to be signed by him or her. and a checked face. On the basis of such an act, the territorial body of the insurer on the person under review, or by analogy, is entitled to determine the amount of the insurance premiums to be paid. If the person under review refuses to sign such an act, a record shall be made. 3. Access by officials of the territorial bodies of the insurer conducting an on-site inspection to residential premises other than or against the will of the individuals residing in them, except in cases established by federal law or on the basis of a court decision is not allowed. Article 26-18. { \b } { \b } { \b } { \b The official of the territorial body of the insurer conducting the verification shall have the right to request the documents necessary for the verification of the person under review. A request for documents may be submitted to the head of the organization (his authorized representative) or to an individual (his or her legal or authorized representative) in person under receipt, by registered mail, or transmitted electronically via telecommunication links. In the event that the specified request is sent by registered mail, it shall be deemed to have been received after six days from the date of dispatch of the registered letter. 2. The Claimed documents may be submitted to the territorial body of the insurer either in person or through an authorized representative, by mail by registered mail or by telecommunication links in the form of electronic documents, signed by persons authorized to sign such documents by a qualified electronic signature. The identification and authentication of these persons is carried out using a uniform system of identification and authentication. 3. Paper presentation documents shall be made in the form of copies certified by the verifiable person. In the event that the documents claimed by the policyholder are in electronic form according to the established formats, the insured person is entitled to send them to the territorial body of the insurer in electronic form on telecommunication links. The formats, arrangements and conditions for the submission of documents, as well as the procedure and conditions for the submission of documents at the request of the territorial body of the insurer by telecommunications channels, shall be established in electronic form. underwriter. 4. It is not permitted to request a notary certificate of copies of documents submitted to the territorial body of the insurer or its official, unless otherwise provided by the legislation of the Russian Federation, as well as the confiscation of the originals. of documents. 5. If necessary, the territorial body of the insurer is entitled to familiarize itself with the original documents. 6. The documents which have been claimed during the inspection shall be submitted within ten days from the date of the request. 7. In the event that the person under review is unable to submit the documents in question within ten days, the person shall notify the verifying officers in writing within the day following the day of receipt of the submission request. The territorial authority of the insurer that the documents cannot be submitted in due time, indicating the reasons why the documents claimed cannot be submitted within the prescribed time-limits, and the period during which the person being checked may not be present. to provide the documents claimed. Within two days from the date of receipt of such notification, the head (deputy head) of the territorial authority of the insurer may, on the basis of that notice, extend the time limits for the submission of documents or refuse to extend the specified time limits, than a separate decision on the form, approved by the insurer in agreement with the federal executive branch, exercising public policy and regulatory functions in the field of social security. Insurance. 8. The refusal of the person to be examined from the submission of the documents requested during the examination of the documents, or the failure to submit them within the prescribed time-limits, shall be deemed an offence and shall entail the liability referred to in article 19 of this Federal Law. Article 26-19. Validation of the test results 1. In case of detection of irregularities during the conduct of the carrying out of a cachal inspection no later than ten days after the expiry of the period for the carrying out of the carrying out of the carrying out of the carrying out of article 26-15, paragraph 2, of this Federal Law The persons of the territorial authority of the insurer who carried out the inspection shall be subject to a verification act in the form and in accordance with the requirements for the preparation of the act of the cateralcheck, which is fixed by the insurer in agreement with the federal authority the executive authority responsible for the elaboration of the State Social insurance policies and regulations. 2. As a result of the on-site inspection, a verification certificate should be issued within two months from the date of the certificate of inspection by the officials of the territorial authority conducting the inspection. Compliance with the requirements for the preparation of an inspection certificate set by an insurer in agreement with the federal executive authority exercising public policy and regulatory functions Social insurance regulation. 3. The verification shall be signed by the persons performing the inspection and by the person against whom the inspection was conducted (by its authorized representative). The refusal of the person to whom the inspection was carried out (his authorized representative) shall sign the act in question in the verification act. 4. The verification certificate for five days from the date of signature of the act must be served to the person under review (his authorized representative), personally under receipt, by mail by registered mail or transmitted electronically telecommunication links. In the event of an act of verification by mail, the date of delivery of the certificate shall be the sixth day from the date of the registered letter. The formats, order and conditions of the electronic verification act of the insured person by telecommunications channels shall be fixed by the insurer. 5. The person against whom the verification (his authorized representative) was conducted, in the event of disagreement with the facts set out in the verification act, as well as with the conclusions and proposals of the reviewers within 15 days from the date of receipt of the verification certificate To submit written objections to the territorial body of the insurer on the said act in general or on its individual provisions. At the same time, the insured person has the right to attach to the written objections or in the agreed period to the territorial body of the insurer's documents (their copies, certified in accordance with the established procedure), confirming the validity of their objections. Article 26-20. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } Verification and other verification materials, during which violations of the legislation of the Russian Federation on compulsory social insurance against accidents at work and occupational diseases were found, as well as submitted by the person under review (his authorized representative), the written objections to the said act shall be reviewed by the head (s) of the territorial body of the insurer who carried out the inspection, and must be decided upon 10 days after the expiry of the period referred to in paragraph 5 Articles 26 to 19 of this Federal Act. The time limit may be extended, but not for more than one month. 2. The head (deputy head) of the territorial body of the insurer shall notify the time and place of the review of the verification materials of the person against whom the check was conducted. 3. The person in respect of whom the inspection was carried out shall be entitled to participate in the review process for the materials specified in person and/or through his authorized representative. The non-appearance of the person subject to verification (his authorized representative), duly notified of the time and place of the review of the materials, is not an obstacle to the review of the verification material, except When the participation of that person (his authorized representative) is recognized by the head (s) of the territorial body of the insurer, it shall be mandatory for such material to be considered. 4. In the examination of the verification materials, the inspection certificate, other materials and the written objections of the person to whom the inspection was conducted may be read out. The absence of written objections shall not deprive the person (his authorized representative) of the right to explain himself during the examination proceedings. 5. The examination of the evidence examines the evidence submitted, including documents (information) previously claimed from the person in respect of whom the examination was conducted, documents (information) submitted to the territorial authority Insurer for carrying out the designated person's calorins or retreats, and other documents (information) held by the territorial body of the insurer. 6. During the examination of the materials of the inspection, the head (deputy head) of the territorial body of the insurer: 1) determines whether the person against whom an act of verification was carried out committed a violation of the Russian legislation The Federation of Compulsory Social Insurance against Industrial Accidents and Occupational Diseases; 2) sets out whether the detected violations constitute an offence under this Federal Act; 3) determines whether there are grounds for Involving a person in the commission of an offence provided for by this Federal Law; 4) shall identify the circumstances excluding the guilt of a person in the commission of an offence under this Federal Act; or a circumstance mitigating or aggravating liability for the commission of an offence. 7. In case of need to obtain additional evidence to prove the commission of violations of Russian legislation on compulsory social insurance against accidents at work and occupational diseases or lack thereof, the head (deputy head) of the territorial body of the insurer is entitled to rule on the discovery of the necessary documents in accordance with Article 26-18 of this Federal Law. 8. According to the results of examination of the materials of the inspection, the head (deputy head) of the territorial body of the insurer, on the form approved by the insurer in agreement with the federal executive authority exercising the functions of public policy and regulatory framework in the area of social insurance, decides: (1) on prosecution for the offence; 2) on the refusal to engage Responsibility for the commission of an offence. 9. The decision on the prosecution of the offence sets out the circumstances of the offence committed by the person involved in the offence, as set forth by the examination, with reference to documents and other information, The evidence provided by the person in respect of whom the examination was conducted, the defence and the results of the examination of these arguments, the decision to hold the insurer accountable for specific offences with respect to of this Federal Act providing for The offences committed and the penalties applied. The decision on the prosecution of the offence indicates the amount of the identified arrears and the corresponding penalties and the fine. 10. The decision not to prosecute the offence sets forth the circumstances that gave rise to the refusal. In the decision not to prosecute the offence, the amount of the arrears may be specified, if the arrears were identified during the inspection and the amount of the penalties to be paid. 11. The decision to prosecute the offence or the decision not to prosecute the offence shall specify the period during which the person against whom the decision has been made shall be held liable. have the right to appeal against the decision, the procedure for appealing the decision to the higher authority of the insurer (to a higher official) and the name of that body, its location and other necessary information. 12. The decision to hold him accountable for committing an offence or a decision not to prosecute for the commission of an offence shall enter into force 10 days after the date of delivery of the offence. (his authorized representative). 13. A decision on the prosecution of an offence or a decision not to prosecute for the commission of an offence within five days after the date of the offence may be handed over to the person in respect of whom the offence has been committed. The relevant decision (his authorized representative), personally under receipt, has been sent by mail by registered mail or transmitted electronically via telecommunications channels. In the case of the decision by registered mail, it shall be deemed to have been received by registered mail after six days from the date of the registered letter. The formats, order and conditions for the electronic communication of the policyholder to the policyholder shall be fixed by the insurer. 14. On the basis of the decision on the prosecution of the offence or the decision not to prosecute the person for whom the decision was made, is referred in accordance with the procedure established by article 26 to 9 of this Federal Law, the claim for the payment of an underpayment for insurance contributions, penalties, and a fine if the person is to be held liable for the commission of an offence. Article 26-21. Appeals against the acts of the territorial entity of the insurer and actions (omissions) of its officials connected with the implementation of the insurance contribution control and the payment of insurance coverage 1. The insurer has the right to appeal against decisions and other acts of non-abnormal nature of the territorial body of the insurer (hereinafter-acts of the territorial body of the insurer), the acts (omission) of its officials involved in the control of the Payment of insurance premiums and payment of insurance coverage if, according to the insurer, acts of the territorial body of the insurer, actions (inaction) of its officials violate his rights. 2. Acts of the territorial body of the insurer, acts (omissions) of its officials may be appealed to a higher authority of the insurer (a superior officer) or a court. 3. The submission of a complaint to a higher authority of an insurer (a higher official) does not exclude the right to the same or subsequent filing of a similar complaint with the court. 4. Judicial review of the acts of the territorial body of the insurer, acts (omissions) of its officials by organizations and individual entrepreneurs shall be made by filing an application with the arbitral tribunal in accordance with the arbitration procedure. of the Russian Federation. 5. The judicial review of the acts of the territorial body of the insurer, acts (omissions) of its officials by individuals who are not individual entrepreneurs shall be effected by application to a court of general jurisdiction. 6. A complaint against an act of the territorial body of the insurer, acts (omissions) of its official shall be filed in writing or in the form of an electronic document signed by an enhanced qualified electronic signature to the higher authority of the insurer (...) (...) Information and telecommunications networks, which are not restricted to a certain number of persons, including a single portal of state and municipal services, may be used in filing a complaint in the form of an electronic document. When attached to a complaint of supporting documents, these documents may also be issued in the form of electronic documents signed by persons authorized to sign such documents by a qualified electronic signature. The identification and authentication of these persons is carried out using a uniform system of identification and authentication. When filing a complaint in the form of an electronic document, a submission is made to the complainant of an electronic document confirming the receipt of the complaint. 7. A complaint to a higher authority of the insurer (to a higher official) shall be submitted, unless otherwise provided by the present Federal Act, within three months from the date on which the person learned or should have learned of the violation of his or her rights. The complaint may be accompanied by the supporting documents. 8. In the event of a decal of the filing of a complaint, the time limit for filing a complaint may be reinstated by the person filing the complaint, respectively, by the parent body of the insurer or by a higher official of the territorial body of the insurer. 9. A person who has filed a complaint with the higher authority of the insurer (higher official) may, pending a decision on the complaint, withdraw it on the basis of a written statement or statement in the form of an electronic document signed reinforced by the a qualified electronic signature. The identity and authentication of the complainant is carried out using a uniform system of identification and authentication. 10. The complaint is examined by the higher authority of the insurer (a higher official). 11. Following the examination of the complaint against the act of the territorial body of the insurer, the superior body of the insurer (higher official) is entitled: 1) to leave the complaint without satisfaction; 2) to revoke the act of the territorial authority Insurer; 3) reverse the decision of the territorial body of the insurer and terminate the case of an offence; 4) modify the decision of the territorial body of the insurer or make a new decision on the merits. 12. The decision of the superior body of the insurer (a superior) in respect of a complaint shall be made within one month of the date of receipt. The period may be extended by the head (deputy head) of the higher authority of the insurer to obtain the documents (information) necessary for the consideration of the complaint, at the lower level of the insurer, but not for more than 15 days. 13. The decision taken within three days from the date of its adoption shall be communicated in writing to the complainant. 14. In the event that a complaint has been filed in the form of an electronic document, the decision on the complaint is also prepared in the form of an electronic document and is sent to the complainant using information and telecommunication networks to which the complaint is made is not restricted to a certain number of persons, including a single portal of state and municipal services, a way of confirming the receipt of the decision. Chapter IV-3. RESPONSIBILITY FOR IMPROVING THE VIOLATIONS OF THE RUSSIAN FEDERATION Article 26-22. The concept of violation of the Russian legislation of the Russian Federation of compulsory social insurance from accidents at work and occupational diseases 1. The violation of the legislation of the Russian Federation on compulsory social insurance against accidents at work and occupational diseases is admitted to the wrongful act (act or omission) of the policyholder or A bank (other credit institution) for which this Federal Law has established liability. 2. The prosecution of offences under this Federal Act is carried out by the territorial authorities of the insurer. 3. Holding the organization accountable for the violation of the Russian Federation's legislation on compulsory social insurance against accidents at work and occupational diseases does not exempt its officials from the presence of OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 26-23. Persons liable for the commission of offences 1. Liability for the commission of offences is vested in legal persons, individual entrepreneurs and individuals in the cases provided for by this Federal Law. 2. A natural person may be held responsible for the commission of offences from the age of 16. Article 26-24. Forms of guilt in the commission of an offence 1. The perpetrator of the offence shall be guilty of an offence committed intentionally or by negligence. 2. The offence was committed intentionally if the perpetrator was aware of the unlawful character of his or her actions (omissions), or consciously allowed the harmful effects of such acts (omissions) to occur. 3. The offence is deemed to have been committed by negligence if the perpetrator of the offence was not aware of the unlawful nature of his acts (omissions) or of the harmful effects resulting from these acts (omissions), although they must was and could have been aware of that. 4. The guilt of an organization in the commission of an offence is determined by the guilt of its officials or of its representatives, the acts (omissions) of which have resulted in the commission of an offence. Article 26-25. Circumstances preventing the guilt of a person in committing an offence 1. The circumstances precluing the guilt of a person in the commission of an offence are: 1) the commission of an act containing evidence of an offence, as a consequence of a natural disaster or other extraordinary and compelling circumstances (specified The circumstances are determined by the existence of well-known facts, publications in the media and other means not requiring special means of proof; 2) the commission of an act containing evidence of an offence, The insured person is a natural person who was present at the time of his or her In the case of a person who has not been able to give or direct his or her account in his or her actions as a result of a painful condition (the circumstances are proved by the provision of documents to the territorial body of the insurer, which, according to the meaning, content and date, relate to the period in which the offence was committed; (3) the performance by the insurer of the instructions provided in the written explanations of the method of calculation, payment of insurance contributions or otherwise OF THE PRESIDENT OF THE RUSSIAN FEDERATION Social insurance against accidents at work and occupational diseases, data to him or her by an insurer (the territorial body of the insurer) or other authorized body of State authority (a) within the limits of its competence (the competent authority of that body shall be established, subject to the availability of the relevant document of that organ, in the sense and content of the period in which the offence was committed, regardless of the date the document was issued). This subparagraph does not apply if the written explanations are based on incomplete or incorrect information provided by the insurer; 4) other circumstances which may be recognized by the court; dealing with a case that excludes the guilt of a person in the commission of an offence. 2. Subject to the circumstances referred to in paragraph 1 of this article, a person shall not be liable for the commission of an offence. Article 26-26. Circumstances mitigating and aggravating responsibility for the commission of an offence 1. Circumstances mitigating responsibility for an offence are recognized as: 1) committing an offence as a consequence of a serious personal or family situation; 2) the commission of an offence under influence threats or coercion, or by reason of material, official or other dependence; (3) the hardship of a natural person held accountable for the commission of an offence; 4) other circumstances which by the court or the territorial authority of the insurer The case may be considered as mitigating liability. 2. The commission of an offence by a person previously held liable for a similar offence shall be considered an aggravating circumstance. 3. A person prosecuted for an offence is considered to be prosecuted for the offence within 12 months of the date on which the decision of the court or the act of the territorial body of the insurer takes effect. 4. Circumstances mitigating or aggravating liability for the commission of an offence shall be established by the court or the territorial authority of the insurer to deal with the case and shall be taken into account in bringing the matter to the attention of the person concerned. 5. If there is at least one mitigating circumstance, the fine shall be reduced not less than twice the amount established by the relevant article of this Federal Law. 6. If there is a circumstance under paragraph 2 of this article, the fine shall be increased by 100 per cent. Article 26-27. The statute of limitations for liability for committing an offence 1. A person may not be held responsible for the commission of an offence if from the day of its occurrence or from the day following the end of the period during which the offence was committed and until the day of the decision to attract Three years (statute of limitations) expired. 2. The period of limitation of liability for the commission of an offence shall be suspended if the person involved in the said liability is actively opposing the conduct of the inspection, which has become an insurmountable obstacle for the It also defines the amount of insurance premiums payable to the insurer by the territorial authorities of the insurer. 3. The period of limitation of liability for the commission of an offence shall be deemed to have been suspended since the date of the drafting of the act provided for in article 26-17, paragraph 2, of this Federal Act. In this case, the statute of limitations for the liability is renewed from the day when the circumstances preventing the conduct of the inspection have ceased and a decision has been made to resume the retreats. Article 26-28. Insurer's term of registration 1. Violation of Article 6 of this Federal Law of the period of registration as the insurer of the insurer results in the recovery of a fine of 5,000 rubles. 2. Violation of Article 6 of this Federal Law of the period of registration as the insurer of more than 90 calendar days results in a fine in the amount of 10 thousand rubles. Article 26-29. Non-payment or partial payment of insurance premiums Contributions Non-payment or underpayment of premiums as a result of underreporting of insurance premiums, other miscalculation of insurance premiums Contributions or other unlawful acts (omissions) result in the collection of a fine of 20 per cent due to the payment of insurance premiums, and the intentional commission of the acts in the amount of 40 per cent due to the payment of the sum insured Contributions. Article 26-30. Non-representation of accrued and paid insurance premiums 1. Failure of the policyholder to pay the assessed and paid insurance premiums to the territorial body of the insurer at the place of his/her account within the period established by this Federal Law shall result in a fine of 5 Percentage of contributions assessed for the last three months of the reporting period (estimated) for each full or partial month from the date fixed for its submission, but not more than 30 per cent of that amount and at least 1,000 -Ruble. 2. Failure to comply with the procedure for the calculation of the assessed and paid insurance contributions to the territorial body of the insurer in the form of electronic documents in the cases provided for by this Federal Law shall result in the imposition of a fine in the case of the insured person. 200 roubles. Article 26-31. Failure to submit or submit to the insurer of documents required for the contribution control contribution control Refers to a submission or failure to submit within a specified period of time Insurer to the territorial body of the insurer of documents (their copies, certified in accordance with the established procedure) necessary for the control over the correctness of the calculation, promptness and completeness of the payment (transfer) of insurance contributions, to cause penalty fee of 200 roubles for each unsubmitted document. Article 26-32. Breach by bank (other credit institution) period of execution of the insured person's order on list of insurance contributions, penalties and fines Violation by the Bank (other credit institution) of the prescribed period The performance of the insurance premiums, penalties and fines of the Social Insurance Fund of the Russian Federation, provided that sufficient funds are available in the account of the insured person, will result in the recovery of a fine in the amount of one person. of the Central Bank of the Russian Federation The Federation, but not more than 0.2 per cent of the non-listed amount of insurance premiums, penalties and fines for each calendar day of delay. Article 26-33. Failure by the bank (other credit ) to instruct the insurer on the contribution of insurance premiums 1. Non-lawful default by the bank (other credit institution) within the fixed period of assignment of the insurer to write off and transfer the necessary cash from the accounts of the insured person to the budget of the Social Insurance Fund of the Russian Federation- In the case of a legal person or sole proprietor, if sufficient funds are available in the account of the insured person, the fine in the amount of one estopfiftieth refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2 per cent of the non-listed amount of insurance premiums, penalties and fines for each Calendar day overdue. 2. A bank (other credit organization) has committed to create a situation where there is no money in the account of the policyholder against whom the bank (other credit institution) is instructed by the underwriter to write off and transfer to the budget The Social Insurance Fund of the Russian Federation shall pay a fine of 30 per cent of the amount not received as a result of such actions. Article 26-34. Failure by the bank (other credit organization) to account information about the insurer's account 1. Failure to communicate within a fixed period of time by the bank (another credit institution) to the territorial body of the insurer of information about the opening or closure of the account, the modification of the details of the account of a legal entity or an individual entrepreneor involves the recovery A fine of 40,000 rubles ($45,000). 2. Non-submission by the Bank (other credit institution) of certificates of account in the bank (other credit institution) and (or) cash balances in accounts, account statements of legal entities, individual entrepreneurs in The territorial authority of the insurer in accordance with article 22, paragraphs 5 and 6, of this Federal Act, as well as the submission of statements (statements) in violation of the period or particulars (statements) containing false information, will result in the imposition of a fine in the In the amount of 20,000 rubles. ". Article 4 Article 4 The Law of the Russian Federation, No. 3686; 2003, No. 1, sect. 5; No. 52, sect. 5037; 2004, No. 10, est. 836; 2009, No. 30, sect. 3739; 2010, No. 49, sect. 6409; 2011, No. 29, Art. 4291; 2013, No. 52, sect. 6986) The following changes: 1) in article 6 (2): (a) paragraph 2 should read as follows: " Insurers-organizations of any organizational and legal form, as well as citizens bound by OF THE PRESIDENT OF THE RUSSIAN FEDERATION types of insurance. Insurers are also the executive and local government agencies obliged under federal laws on specific types of compulsory social insurance to pay insurance premiums. Insurers shall be determined in accordance with federal laws on specific types of compulsory social insurance. "; b) the fourth paragraph is supplemented by the words" or in accordance with the laws of the Russian Federation on taxes and "; 2) Article 10, paragraph 2, subparagraph 2, after the word" established "to be supplemented with the words" Russian Federation law on taxes and charges and fees and (or) "; 3) in article 11, paragraph 1: a) in subparagraph 2 of the word OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory health insurance "and (or)" shall be deleted; 4) in article 12: a) paragraph 1, subparagraph 5, after the word "Insurer" to be supplemented by the words "or tax authorities" after the word "provided" with the words "of the Russian Federation's legislation on taxes and charges and (or)"; b) in paragraph 2: in subparagraph 1 of the word "federal" The laws on specific types of compulsory social insurance "shall be replaced by the words" the law of the Russian Federation "; (3) after the word" insurer "to add the words" and (or) to the tax authority "; in subparagraph 4 Replace the words "the insurer in" with the words " the insurer and (or) to the tax authority in the Russian Federation's legislation on taxes and fees and (or) "; , subparagraph 5, after the word" insurer ", add the words" and (or) to the tax authority "after the word" provided " with the words "Russian legislation on taxes and charges and (or)"; 5) in article 18: (a) in paragraph 1, after the word "established", the words "the Russian Federation's legislation on taxes and charges and (or) other", the words " replace by "federal law" with "federal laws"; b) Paragraph 3 should be inserted after the word "defines" with the words "of the Russian Federation's legislation on taxes and charges and fees and (or)"; (6) article 20 should read as follows: " Article 20. Collection of premiums 1. The insurance premiums are paid by the insured persons in accordance with the laws of the Russian Federation on taxes and charges and (or) federal laws on specific types of compulsory social insurance. 2. The falling revenues of the budgets of state off-budget funds in connection with the application of insurance tariffs established by Articles 426 and 427 of the Tax Code of the Russian Federation are compensated by the inter-budgetary transfers provided from The federal budget of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund. The amount of compensation specified is defined as the difference between the amount of the premium that could be paid by the insurance contributors in accordance with the tariffs established by article 425 of the Tax Code of the Russian Federation, and The amount of insurance premiums to be paid in accordance with the tariffs established by Articles 426 and 427 of the Tax Code of the Russian Federation, and is fixed for another fiscal year by the federal law on the federal budget for the next fiscal year. fiscal year and plan period. "; 7) The fourth reading: "The provisions of this article do not apply to the relations related to the payment of insurance premiums in accordance with the laws of the Russian Federation on taxes and fees.". Article 5 Act No. 155-FZ of 27 November 2001 " On additional social security for aircrew members of aircraft OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2001, No. 49, sect. 4561; 2009, No. 23, est. 2769; No. 30, sect. 3739; 2010, No. 52, sect. 6975; 2011, No. 49, sect. 7057; 2014, No. 30, sect. 4217), the following changes: 1) Article 4 should be redrafted to read: " Article 4. Payment of contributions in the amount of 14 per cent of the payments and other emoluments paid to the members of the aircrew. The legal relations relating to the establishment of the amount of the rate, the taxable base, the calculation and payment (transfer) of contributions by contributors to the pension, the control of the correctness of the assessment and the payment of contributions to the pension are regulated OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 6 Amend the Federal Act No. 167 of 15 December 2001 on mandatory pension insurance in the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4832; 2002, No. 22, Text 2026; 2003, No. 1, sect. 2, 13; No. 52, Text 5037; 2004, No. 30, sect. 3088; No. 49, sect. 4856; 2007, No. 30, sect. 3754; 2008, No. 18, est. 1942; No. 30, sect. 3616; 2009, No. 1, sect. 12; No. 29, sect. 3622; No. 30, sect. 3739; No. 52, sect. 6417; 2010, No. 31, sect. 4196; No. 40, sect. 4969; No. 42, sect. 5294; No. 50, sect. 6597; 2011, No. 1, est. 44; No. 27, sect. 3880; No. 29, sect. 4291; No. 45, sect. 6335; No. 49, sect. 7037, 7043, 7057; 2012, No. 26, est. 3447; No. 31, sect. 4322; No. 50, sect. 6965, 6966; 2013, No. 27, sect. 3477; No. 30, sect. 4044, 4070; No. 49, sect. 6352; No. 52, sect. 6986; 2014, No. 11, est. 1098; No. 14, sect. 1551; No. 26, est. 3394; No. 30, sect. 4217; No. 48, sect. 6659; 2015, No. 1, st. 72; No. 29, sect. (4339) The following changes: 1) in article 2: (a) Part one, as follows: " The legislation of the Russian Federation on compulsory pension insurance consists of the Constitution of the Russian Federation, Federal Act No. 165-FZ "On the Basis of Compulsory Social Insurance", Federal Act No. 400-FZ "On Insurance Pensions", Federal Act of 28 December 2013, No. 424-FZ "On Accumulative Pension" and Federal Act of 1 April 1996 No. 27-FZ "Individual (personalized) accounting in the system of compulsory pension insurance", other federal laws and regulations adopted under them by the Russian Federation. "; b) Part Three " The law of the Russian Federation regulates the payment of mandatory pension insurance, including in the exercise of control over their payment, as follows: taxes and charges. "; 2) in paragraph 8 of Article 3 of the word" Part 2 Article 12 of the Federal Law of 24 July 2009 entitled "Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund" "Article 425, paragraph 2, of the Tax Code of the Russian Federation"; Contribution subject to insurance premiums, assessment basis, amounts not subject to insurance contributions, procedure for calculation, order and date of payment of insurance premiums, arrangements for the enforcement of the obligation to pay insurance premiums. "Contributions are governed by the laws of the Russian Federation on taxes and fees, unless otherwise established by this Federal Law."; 4), article 11, as follows: " Article 11. Registration and deregistation of the insured persons in the organs of the insurer 1. Registration and registration of insured persons is carried out in the territorial bodies of the insurer: 1) of employers-organizations, peasant (farm) holdings, and registered persons. 1. Individual entrepreneurs and self-paying insurance contributions to the Pension Fund of the Russian Federation within a period not exceeding three working days from the date of submission to the territorial bodies of the insurer by the federal executive authority authorities carrying out State registration of legal entities and Individual entrepreneurs, information contained in the single State Register of Legal Persons, Single State Register of Individual Entrepreneurs and presented in the manner determined by the Government Commissioner OF THE PRESIDENT OF THE RUSSIAN FEDERATION persons who have concluded employment contracts with Employees, as well as paying civil-legal fees, to which insurance contributions are assessed in accordance with the law of the Russian Federation, within a period not exceeding three working days from the date of submission by tax authorities to the territorial authorities of the insurer in the single State register of taxpayers of information on the registration or withdrawal of the natural persons referred to in this subparagraph in the manner determined by the agreement between the insurer and the federal executive branch, in the field of tax and fee control; 3) of the location of their separate units, which are open to legal entities of the bank account by legal entities and which are charged with payments and other remuneration in favour of natural persons, foreign organizations, international organizations located outside the territory of the Russian Federation, within a period not exceeding three working days from the date of submission of tax authorities to territorial entities Insurers of Insurers in a Single State Register of the organizations referred to in this sub-paragraph, in accordance with the agreement between the insurer and the federal executive authority responsible for control and supervision of tax and fee areas. 2. A document confirming the registration or withdrawal of the insured persons referred to in paragraph 1 (1) of this article shall be sent by the territorial authority of the insurer to the policyholder Public information and telecommunications networks, including the Internet, including a single portal of state and municipal services, in the form of an electronic document signed by enhanced qualified electronic signature at Electronic mail contained in the information of a single State registry Legal entities, unified State register of sole proprio entrepreneurs (on the indication of the email address in the application for state registration) submitted by the federal executive branch of the State Registration of legal entities and individual entrepreneurs, to the territorial bodies of the insurer. The receipt in writing on the paper medium of confirmation of registration or withdrawal from registration is not compulsory for the insured. The document is issued at the request of the insurer by the territorial body of the insurer within a period not exceeding three working days from the day of receipt of the relevant request. "; 5) in article 13: a) in paragraph 1: paragraph The second is to read: " to conduct audits of documents related to the assignment (recalculation) and payment of compulsory insurance, the submission of individual (personalized) information Insured persons to be accounted for; claim and obtain the necessary Documents, briefs and information on issues arising during the tests; "; in paragraph 4 of the paragraph" and other information constituting a tax secret for the purpose of performing the functions of the insurer in accordance with the law The Russian Federation "shall be replaced by the words" as well as the information necessary for the implementation of compulsory pension insurance for insured persons and insured persons and other information constituting a tax secret, in order to perform the functions of the insurer in of the Russian Federation "; "(b) Paragraph 2, paragraph 2, paragraph 2, amend to read: " to monitor the correctness of the submission and the reliability of the information necessary for the maintenance of the individual (personalized) counting; "; 6) in article 22: (a), paragraph 1, to be declared void; b, paragraph 1, paragraph 2-1 to be declared void; , paragraph 2-2 to read: " 2-2. In calculating the fixed insurance premium paid by the insured persons referred to in article 6, paragraph 1 (2) of this Federal Act, insurance premiums in the amount of 26.0 per cent are applied. In proportion to the rates of premium established by paragraph (2) to (1) of this Article. "; g), paragraph 4 should read: " 4. The limit of the base for the calculation of insurance premiums is determined by the legislation of the Russian Federation on taxes and fees. "; 7) Article 22-2 should be amended to read: Article 22-2. The Single Settlement Document Insurance premiums for compulsory pension insurance (beginning with the 2014 calculation period) are implemented by a single design document sent to the relevant accounts of the Federal Treasury, With the application of the budget classification code, which is intended to take into account the insurance contributions for compulsory pension insurance in the Russian Federation, payable to the Pension Fund of the Russian Federation for the payment of an insurance pension. "; 8) Article 27 to recognize lap-of; 9) Article 28 , to read: " Article 28. The size of the premium paid by non-payers to individuals 1. Insurers referred to in article 6, paragraph 1 (2) of this Federal Act pay a fixed amount in accordance with the procedure established by the laws of the Russian Federation on taxes and charges. 2. The fixed amount of the premium is determined in accordance with the laws of the Russian Federation on taxes and fees and this Federal Law. "; 10) in article 29: (a) in paragraph 1: sub-paragraph 2 The following wording: " (2) natural persons for the purpose of paying insurance premiums for another individual for which the payment of insurance premiums by the policyholder is not effected in accordance with this Federal Law; and OF THE PRESIDENT OF THE RUSSIAN FEDERATION as follows: " (3) Insured persons who pay premiums in a fixed amount as insurance premiums in excess of this size, but in total not larger than the size defined as the work 8 times the minimum wage established by the federal law at the beginning of the financial year for which insurance contributions are paid and the rate of insurance contributions to the Pension Fund of the Russian Federation set out in subparagraph 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION ";"; b), paragraph 5 should read: " 5. The persons referred to in paragraphs 1-3 and 5 of paragraph 1 of this article shall pay the insurance contributions to the relevant accounts of the Federal Treasury, applying the codes of the budget classification for the purpose of accounting for the insurance contributions paid. voluntarily. The minimum amount of insurance premiums is defined as the product of a two-fold minimum wage established by the federal law at the beginning of the financial year for which insurance contributions are paid and the rate of the insurance premium. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The maximum amount of insurance premiums may not be larger than the minimum wage determined by the federal law at the beginning of the fiscal year for which it is paid Insurance premiums and the rate of contribution to the Pension Fund of the Russian Federation, set out in Article 425, paragraph 2, of the Tax Code of the Russian Federation, increased 12 times. The period of payment of insurance contributions by the persons referred to in paragraphs 1 to 3 and 5 of paragraph 1 of this article shall count towards the insured period. The length of pensionable insurance periods calculated by the persons referred to in paragraphs 2 and 5 of paragraph 1 of this article may not exceed one half of the length of service required for the purpose of the insurance pension. (a) In article 33: (a), in paragraph 6 of the words "Article 58-1 of the Federal Act" on insurance contributions to the Pension Fund of the Russian Federation, the Russian Federation Social Insurance Fund, the Federal Compulsory Fund of the Russian Federation (b) In paragraph 8 of the words "Federal Act on insurance contributions to the Pension Fund of the Russian Federation, the Russian Federation Social Insurance Fund and the Federal Compulsory Medical Insurance Fund," "Russian Federation law on taxes and fees"; in the first paragraph of paragraph 14 of the phrase "Article 58-4 of the Federal Act of 24 July 2009 No. 212-FZ" On insurance contributions to the Pension Fund of the Russian Federation, the Fund THE RUSSIAN FEDERATION In the first paragraph of paragraph 15 the words "Article 58-5 of the Federal Law on insurance contributions to the Pension Fund of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 7 Amend the Code of the Russian Federation on Administrative Offences (Legislative Assembly of the Russian Federation) Russian Federation, 2002, No. 1; No. 30, sect. 3029; No. 44, sect. 4295; 2003, No. 27, sect. 2700, 2708, 2717; No. 46, sect. 4434; No. 50, sect. 4847, 4855; No. 52, sect. 5037; 2004, No. 31, sect. 3229; No. 34, sect. 3529, 3533; 2005, No. 1, st. 9, 13, 45; No. 10, sect. 763; No. 13, sect. 1075, 1077; No. 19, sect. 1752; No. 27, sect. 2719, 2721; No. 30, sect. 3104, 3131; No. 50, sect. 5247; 2006, No. 1, sect. 10; No. 2, est. 172; No. 10, sect. 1067; No. 12, sect. 1234; No. 17, sect. 1776; No. 18, sect. 1907; No. 19, sect. 2066; No. 23, est. 2380; No. 31, sect. 3420, 3433, 3438, 3452; No. 45, sect. 4641; No. 50, sect. 5279; No. 52, sect. 5498; 2007, No. 1, est. 21, 29, 33; No. 16, sect. 1825; No. 26, sect. 3089; No. 30, sect. 3755; No. 31, sect. 4007, 4008; No. 41, sect. 4845; No. 43, sect. 5084; No. 46, sect. 5553; 2008, No. 18, st. 1941; No. 20, No. 2251; No. 30, sect. 3604; No. 49, sect. 5745; No. 52, sect. 6235, 6236; 2009, No. 7, sect. 777; No. 23, sect. 2759; No. 26, Text 3120, 3122; No. 29, sect. 3597, 3642; No. 30, sect. 3739; No. 48, sect. 5711, 5724; No. 52, Text 6412; 2010, No. 1, sect. 1; No. 21, sect. 2525; No. 23, sect. 2790; No. 27, sect. 3416; No. 28, sect. 3553; No. 30, sect. 4002, 4005, 4006, 4007; No. 31, sect. 4158, 4164, 4193, 4195, 4206, 4207, 4208; No. 41, sect. 5192, 5193; No. 49, sect. 6409; 2011, No. 1, sect. 10, 23, 54; No. 7, sect. 901, 905; No. 15, sect. 2039; No. 17, sect. 2310; No. 19, Text. 2715; No. 23, sect. 3260; No. 27, sect. 3873; No. 29, Art. 4298, 4298; No. 30, sect. 4573, 4584, 4585, 4590, 4598, 4600, 4601, 4605; 6406; No. 47, sect. 6601, 6602; No. 48, Text 6728; No. 49, sect. 7025, 7061; No. 50, stop. 7345, 7345, 7346, 7351, 7352, 7355, 7362, 7366; 2012, No. 6, est. 621; No. 10, sect. 1166; No. 15, sect. 1723; No. 19, sect. 2278, 2281; No. 24, Text. 3069, 3082; No. 29, sect. 3996; No. 31, sect. 4320, 4329, 4330; No. 47, sect. 6402, 6403, 6405; No. 49, sect. 6757; No. 53, sect. 7577, 7602, 7640; 2013, No. 14, st. 1651, 1666; No. 19, est. 2323, 2325; No. 26, sect. 3207, 3208; No. 27, sect. 3454, 3470; No. 30, sect. 4025, 4029, 4030, 4031, 4032, 4034, 4036, 4040, 4044, 4078, 4081, 4082; No. 31, sect. 4191; No. 43, sect. 5443, 5444, 5445, 5446, 5446, 5452; No. 5624, 5643; No. 48, sect. 6161, 6163, 6165; No. 49, sect. 6327, 6341; No. 51, sect. 6683, 6685, 6695; No. 52, sect. 6961, 6980, 6986, 7002; 2014, No. 6, est. 559, 566; No. 11, sect. 1092, 1096; No. 14, sect. 1562; No. 19, No. 2306, 2306, 2310, 2317, 2324, 2325, 2326, 2327, 2330, 2335; No. 26, sect. 3366, 3379, 3395; No. 30, sect. 4211, 4214, 4218, 4224, 4234, 4248, 4248, 4256, 4259, 4264, 4278; No. 42, sect. 5615; No. 43, sect. 5799; No. 48, Text 6636, 6638, 6642, 6651; No. 52, sect. 7541, 7550, 7557; 2015, No. 1, st. 29, 37, 67, 74, 83, 85, No. 10, st. 1405, 1416, 1427; No. 13, sect. 1804, 1811; No. 18, sect. 2614, 2620; No. 21, sect. 2981; No. 24, sect. 3370; No. 27, sect. 3945, 3950, 3972; No. 4359, 4374, 4376, 4391; No. 41, sect. 5629, 5637; No. 44, sect. 6046; No. 45, sect. 6205, 6208; No. 48, sect. 6706, 6710, 6716; No. 51, sect. 7250; 2016, No. 1, Art. 11, 28, 59, 63, 84, No. 7, st. 918; No. 10, sect. 1323; No. 11, sect. 1481, 1491, 1493; No. 14, sect. 1907; No. 18, sect. 2514; Russian newspaper, 2016, June 6) the following changes: 1) in Article 15.5: (a) the name to be supplemented with the words "(calculation of insurance premiums)"; b) the first paragraph after the word "declaration" should be supplemented with the words "(calculation of insurance premiums)"; 2) in article 15.8: (a) the name should read: Article 15.8. Violation of the term of office for payment of the tax (fee), insurance contribution, penalties, fines "; b) first set out as follows: " Breach by a bank or other credit institution of the prescribed period of time Taxpayer (tax payer, insurance contributor) or tax agent (fee), insurance contribution, penalty, fine, as well as tax authority, customs tax the authority to transfer the tax (fee), insurance contribution, penalties, fines budget-"; 3) in article 15.9: (a) the name after the word" tax payer "to add", the insured contribution payer "; b) the first paragraph should read: " Implementation by the bank OF THE PRESIDENT OF THE RUSSIAN FEDERATION Precedation of performance before payments to the budget, accounts of the taxpayer, The tax payer, the insurance contributor, the tax agent, the tax collector and (or) fees or other persons, if the bank or other credit organization has the decision of the tax authority, the Customs authority to suspend transactions on such accounts -"; 4), article 15.33, read as follows: " Article 15.33. Violation of the Russian Federation's compulsory social insurance for the order and date of submission of documents and/or other information in the territorial bodies of the Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION The opening and closing of the bank account or other credit institution- entails the imposition of an administrative fine on officials in the amount of one thousand to two thousand rubles. 2. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The territorial bodies of the Social Insurance Fund of the Russian Federation- shall impose an administrative fine on officials in the amount of 300 to 5 rubles. 3. Failure to submit to the Russian Federation legislation on compulsory social insurance against accidents at work and occupational diseases, or refusal to submit to the territorial bodies of the Social Tax Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION Contributions to the compulsory social insurance of the In the case of production and occupational diseases and the presentation of such information in a partial or distorted form- results in the imposition of an administrative fine on officials in the amount of 300 to five hundred roubles. 4. Failure to submit, in accordance with the legislation of the Russian Federation, on compulsory social insurance in the event of temporary inability to work and maternity, or refusal to submit to the territorial bodies of the Social Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION compulsory social insurance for temporary incapacity to work and for motherhood, the legal determination of the costs of four additional days of rest days for one of the parents (guardian, caregiver) for the care of disabled children and the necessary for appointment The territorial authority of the Social Insurance Fund of the Russian Federation to the insured person of the corresponding type of benefit or calculation of its size, reimbursement of expenses for the payment of four additional rest days for one of the parents (guardian, (a) The Convention on the Rights of the Child; the value of services provided according to the guaranteed list of burial services, and the presentation of such information in an incomplete or distorted form- shall impose an administrative fine on officials in the amount of Three hundred to five roubles. Note. Administrative liability established in respect of officials in Parts 2, 3 and 4 of this Article shall apply to persons referred to in article 2.4 of the present Code, with the exception of citizens who engage in business without the formation of a legal person. "; 5) to supplement article 15.33-2 with the following content: " Article 15.33-2. Violation of the Russian Federation's individual individual mandatory pension insurance and reporting deadlines (documents) to the Pension Fund of the Russian Federation or refusal to submit a report to the authorities OF THE PRESIDENT OF THE RUSSIAN FEDERATION Incomplete or distorted- results in the imposition of an administrative fine on officials in the amount of three hundred to five roubles. "; 6) of Article 23.1 after the digits" 15.33-1 "," 15.33-2, "; 7) Paragraph 4, paragraph 4, of Article 28.3 after the digits "15.33", to be supplemented with figures ", 15.33-2 ". Article 8 Article 9 of the Federal Law of 22 July 2005 No. 116-FZ " On special economic zones in the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3127; 2006, No. 23, sect. 2383; 2007, No. 45, sect. 5417; 2009, No. 52, sect. 6416; 2011, No. 49, sect. 7043; 2015, No. 29, Art. 4339) the following changes: 1) in Part 6 of the word ", as well as to the bodies supervising the payment of insurance premiums, if the residents of the special economic zone are used in accordance with the legislation of the Russian Federation reduced rates of insurance premiums, "exclude; 2) in part 10 of the word", as well as in the bodies supervising the payment of insurance premiums, if the residents of the special economic zone are in accordance with Russian law The Federation applies reduced rates of insurance premiums, " delete. Article 9 Article 9 of the Federal Law of December 29, 2006 No. 255-FZ " On compulsory social insurance in case of OF THE PRESIDENT OF THE RUSSIAN FEDERATION 18; 2009, No. 30, sect. 3739; 2010, No. 40, sect. 4969; No. 50, sect. 6601; 2011, No. 9, sect. 1208; No. 27, sect. 3880; No. 49, sect. 7017; 2012, No. 53, sect. 7601; 2013, No. 30, sect. 4076; No. 48, sect. 6165; 2014, No. 14, sect. 1551; No. 26, est. 3394, 3398; No. 30, sect. 4217; No. 49, sect. 6915; 2016, No. 1, est. 14; No. 11, sect. 1482), the following changes: 1) in Article 1-1: (a) in Part 1 of the phrase " Federal Act No. 212 of 24 July 2009 on insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, The Federal Compulsory Medical Insurance Fund (hereinafter referred to as the Federal Act on Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund), " delete; b) to be supplemented by Part 1 to 1, to read: " 1-1. Rights relating to the control of the correctness, completeness and timeliness of insurance premiums on compulsory social insurance in the event of temporary incapacity for work and maternity to the Social Insurance Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION "; paragraph 2 should be redrafted to read: " (2) insured persons-legal entities in the location of their separate units, who are opened by legal entities to account for bank accounts in credit institutions and which are charged with payments and other rewards in favor of persons, at the same time as their registration (dereguring) as insured persons for compulsory social insurance against accidents at work and occupational diseases under the Federal Act of 24 July 1998 No. 125-FZ On the Compulsory Social Insurance for Accidents Production and occupational diseases "on the basis of documents available to the insurer;"; , paragraph 3, state as follows: " 3) insured persons-the natural persons who have concluded an employment contract with the employee, by place of their place of work the residence of these individuals at the same time as their registration (dereguring) as insured persons for compulsory social insurance against accidents at work and occupational diseases in accordance with the Federal Act Act No. 125-FZ of 24 July 1998 on compulsory social insurance of accidents at work and occupational diseases "on the basis of the documents available to the insurer."; b) of Part 2, 2-1 and 3, shall be declared invalid; 3) in article 4-1: a) The following table of contents: " 5) to appeal against the deviant acts of the insurer's organs resulting from the checks of the insured person to the higher authority of the insurer in a manner similar to that established by the Federal Act of 24 July 1998; No. 125-FZ " On the Compulsory Social Insurance for Accidents In Part 2, paragraph 3, after the words "Federal Act on insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation" The Federation, the Federal Compulsory Medical Insurance Fund, "to supplement the words" (for the period up to 31 December 2016 inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and charges (as of 1 January 2017) "; in paragraph 6 of the word "assessment, payment of insurance contributions to the Social Fund" OF THE PRESIDENT OF THE RUSSIAN FEDERATION "Replace the words" by the Russian Federation's legislation on taxes and fees "; 4) in article 4-2: (a) in Part 1: in paragraph 1 of the word" insurance and insurance premiums by insured persons in the Fund " OF THE PRESIDENT OF THE RUSSIAN FEDERATION Paragraph 2 of the words "assessment and payment of insurance contributions to the Social Insurance Fund of the Russian Federation", delete; to supplement paragraph 2-2 as follows: " 2-2) to request from the tax authorities the information on accrued and the insurance premiums paid by the insured persons; "; , in paragraph 4, the words" in the payment of insurance premiums "should be deleted; (b) in Part 2: , paragraph 5, the words" control over correctness, completeness and timeliness payment (s) of insurance contributions to the Social Insurance Fund of the Russian Federation (hereinafter referred to as the payment of insurance premiums), and also "delete, the words" in the payment of insurance "," to be replaced by the words "in the appointment, calculation and payment of insurance"; in) Part 3 Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund. In the words "Russian legislation on taxes and duties"; "In Part 3 of Article 4-5 of the word" Federal Act "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, replace by the words" 2, paragraph 2, Article 425 of the Tax Code of the Russian Federation "; 7) in article 4-6: (a) to be supplemented with Part 4-1 as follows: " 4-1. A copy of the decision on the allocation of funds to the policyholder shall be sent by the territorial body of the insurer to the tax authority within three working days of the entry into force of the said decision. The procedure and deadlines for the transmission of this information shall be determined by an information exchange agreement concluded between the Social Insurance Fund of the Russian Federation and the federal executive authority exercising control functions, and supervision of compliance with the laws of the Russian Federation on taxes and fees. "; b) Part 6 after the words" organ of the insurer "should be supplemented by the words" in the manner prescribed by this Federal Law, "; in Part 7 of the word" Article 58 and article 58-1 of the Federal Law on the Rights of the Child OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation of Taxes and Fees "; 8) in Article 4-7: (a) Part 1 is supplemented by the words" in the same manner as prescribed by Federal Act No. 125-FZ of 24 July 1998 " On compulsory social insurance from accidents at work and occupational diseases "; b) to be supplemented by Part 1-1, as follows: " l-1. On the basis of the information received from the tax authority, within the framework of the interinstitutional cooperation, on the costs of insurance payments contained in the calculation of insurance contributions submitted by the policyholder to the tax authority, the territorial entity The body of the insurer has the right to carry out a coaleral and (or) on-site inspection of the insured person. The forms of documents used in the inspections shall be approved by the insurer in consultation with the federal executive body responsible for the formulation of public policy and regulatory and regulatory measures in the field of human rights. Social insurance. "; in Part 4 of the phrase" by paying the insurance contributions to the Social Insurance Fund of the Russian Federation "delete; d) Part 5 should read: " 5. The decision to fail to set off insurance costs is issued to the policyholder within three working days of the decision. A copy of the decision not to set off insurance costs is sent by the territorial body of the insurer to the tax authority within three working days of the entry into force of the decision. The form of a decision not to set off insurance costs is approved by the insurer in coordination with the federal executive authority exercising public policy and regulatory functions. in the area of social insurance. "; d) in Part 6 of the word" In the event that the insured person has not made a reimbursement of expenses not accepted for set-off within the period specified in the said claim, the decision "shall be replaced by the word" Decision ". "Insurer in the manner established by the Federal Law" On Insurance " OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation of Taxes and Fees "; e) Part 7, as follows: " 7. The insurance coverage is carried out by the insurer at the same time as the visiting checks by the tax authority on the correctness, completeness and timeliness of the payment (enumeration) OF THE PRESIDENT OF THE RUSSIAN FEDERATION , to read: " 8. In the event that a check of the insurance information provided by the tax authority provides that the territorial body of the insurer is charged, that the amount of the costs incurred by the insurer is less than the amount allocated The insurer is the territorial entity of the insurance company during the reporting period for the payment of insurance cover) exceeding the total amount of the insurance premiums and on the basis of the insurer's territorial authority at the time of the inspection No violations reported, territorial authority The insurance company shall send to the tax authority confirmation of the expenses claimed by the insurer. The order and timing of this confirmation are determined by an information exchange agreement concluded between the Social Insurance Fund of the Russian Federation and the federal executive authority exercising control functions. and supervision of compliance with the Russian Federation's legislation on taxes and fees. "; 9) Parts 2 and 2-1 of Article 4-8 shall be declared void; 10) in article 14: (a) Part 2 should read as follows: " 2. The average wage, based on which the benefits of temporary disability, pregnancy and childbirth, and the monthly child care allowance are calculated, include all forms of payment and other benefits to the insured person who In accordance with Federal Act No. 212 of 24 July 2009, the Social Insurance Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation Federation, the Federal Compulsory Medical Insurance Fund " (for the period up to 31 " In accordance with the legislation of the Russian Federation on taxes and duties (starting from January 1, 2017). For insured persons who worked on employment contracts concluded with organizations and individual entrepreneurs, for whom a reduced rate of insurance contributions was applied to the Social Insurance Fund of the Russian Federation in the amount of 0 (a) In the case of a person who has not yet been paid a maternity benefit, the average salary of the insured person for the benefit of the insured person shall be paid in the form of a monthly allowance for the benefit of the insured person. which have been included in the basis for the assessment of contributions to the Social Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the legislation of the Russian Federation on taxes and fees (starting from 1 January 2017) in the relevant calendar year, and do not exceed the limit amount of the basis for the calculation of insurance contributions to the Social Insurance Fund of the Russian Federation The federation established in this calendar year. The details of these payments and the remuneration in favour of the insured person for the period shall be indicated in the certificate of earnings issued by the policyholder in accordance with article 4, paragraph 3, paragraph 3, of this Federal Law. "; Paragraph 2 of Part 3-1 should read: " (2) the period of release of the employee from working with full or partial pay in accordance with the laws of the Russian Federation, if retained No insurance premiums were paid for this period in the Social Tax Fund. OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the legislation of the Russian Federation on taxes and charges (starting from 1 January 2017). " 3-2. The average earnings, based on temporary disability, maternity and monthly childcare benefits, are recorded for each calendar year in an amount not exceeding the amount established in accordance with the law. Federal Act No. 212 of 24 July 2009 entitled "Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund" (for the period up to 31 December 2016) (...) (...) taxes and fees (starting from 1 January 2017) for the corresponding calendar year the limit value of the base for the calculation of insurance contributions to the Social Insurance Fund of the Russian Federation. Where the appointment and payment to the insured person of temporary disability benefits are performed by the territorial authorities of the insurer at the place of registration of several insured persons in accordance with Parts 2 and 4. Article 13 of this Federal Law, the average earnings from which these benefits are calculated are taken into account for each calendar year, in an amount not exceeding the specified limit, in calculating the benefit data for each of these Insurers. "; d) Part 3-3 rewording: " 3-3. The average daily wage for the calculation of the maternity benefit, the monthly child care allowance determined in accordance with Part 3-1 of this Article may not exceed the amount determined by dividing the amount by 730. OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the legislation of the Russian Federation on taxes and charges (starting from 1 January 2017) for the two calendar years preceding the year of the leave Maternity, paternity and parental leave. ". Article 10 Article 10 of 10 May 2010 No. 84-FZ O additional social security for certain categories of workers OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2292; 2011, No. 30, sect. 4565; 2014, No. 30, sect. 4217), as follows: 1) Article 6 should read as follows: " Article 6. Contributions tariff 1. Payment of contributions in the amount of 6.7 per cent of payments and other emoluments paid to employees who are directly employed full-time in underground and open mining operations (including personnel Mining and shale mining and construction of mines, and workers of the leading professions-the workers of the mining and quarrying sector, the marshals, the drivers of the mining hammers, the drivers of the mining machines. 2. The legal relations relating to the establishment of the amount of the rate, the taxable base, the calculation and payment (transfer) of contributions by contributors to the pension, the control of the correctness of the assessment and the payment of contributions to the pension are regulated OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. The list of contributors ' organizations is defined in accordance with the procedure established by the Government of the Russian Federation. "; The procedure for accounting of contributions, penalties and fines by the Pension Fund of the Russian Federation's Pension Fund provides a separate accounting of contributions received, penalties and fines in general, for the Russian Federation. "; Article 8 to be repealed. Article 11 Article 11 of the Federal Law of 28 September 2010, No. 244-FZ "On the Skolkovo Innovation Center" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4970; No. 52, sect. 7000; 2011, No. 29, sect. 4291, 4300; No. 49, sect. 7017; 2012, No. 26, sect. 3446; No. 29, Text 3980; 2013, No. 27, sect. 3477; No. 52, sect. 7005; 2015, No. 1, st. 52; No. 21, sect. 2987; No. 27, sect. (3951) the following changes: 1) in Article 8: a) in subparagraph 3 (b) of Part 2 of the word " and also the authorities responsible for the control of the correctness, completeness and timeliness of payment (s) of insurance contributions in State extrabudgetary funds (hereafter referred to as the "insurance contribution control"), "delete; b) in Part 8 of the word", as well as to the controls for the payment of insurance contributions "delete; (2) in part 6 of article 10 of the word", and also to the insurance bodies " delete; (3) in part 4) the words "as well as the insurance bodies" delete; (4) in the title of Chapter 5, the words "insurance bodies for the payment of insurance premiums" should be replaced by the words "of the Social Insurance Fund of the Russian Federation". Federation "; 5) in article 19: (a) in the name of the word" insurance "should be replaced by" the organs of the Russian Federation Social Insurance Fund "; b) in Part 1 of the word" organs " of the Fund for Social Development OF THE PRESIDENT OF THE RUSSIAN FEDERATION The powers of the federal public authorities and the bodies of the Social Insurance Fund of the Russian Federation on the territory of the Centre are carried out by specially established bodies, including within the territory of the Centre, units of the federal bodies of the Russian Federation, the territorial bodies of the Social Insurance Fund of the Russian Federation: "; , in paragraph 10 of the words" insurance contributions to public extrabudgetary funds ", replace the words" insurance premiums by compulsory social insurance against accidents at work and of occupational diseases. " Article 12 Article 12 of the Federal Act No. 326-FZ of 29 November 2010 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6422; 2011, No. 49, sect. 7047; 2012, No. 49, sect. 6758; 2013, No. 27, sect. 3477; No. 48, sect. 6165; 2014, No. 49, sect. 6927; 2016, No. 1, est. 52) the following changes: 1) in Article 17: a) Part 1 restated: " 1. The insurer has the right to receive information related to the registration of the insured persons and the payment of insurance contributions to the compulsory health insurance, from the tax authorities, the Federal Fund and the territorial funds in accordance with their "; in Part 2: paragraph 1 is supplemented by the words" in accordance with the law of the Russian Federation "; paragraph 2 is supplemented by the words" in accordance with the law of the Russian Federation "; in) Part 4 should be redrafted to read: " 4. The persons referred to in article 11, paragraph 1, of this Federal Act shall be considered insured from the moment they are taken into account by the tax authorities in accordance with the laws of the Russian Federation on taxes and duties. Information on the registration of such persons in the tax authorities is transferred to the territorial funds in accordance with the procedure established by the agreement on information exchange between the executive authority, the Commissioner for Control and Supervision of Taxes and The number of fees and the Federal Fund. "; g) Part 6 after the words" accounting of insured persons "to be supplemented by the words" for non-working citizens "; (e) Part 7, after the words" categories of insured persons ", insert the words" for non-working citizens "; 2) In article 22: a), Part 1 should read as follows: " 1. Obligation to pay insurance contributions for the compulsory health insurance of the working population, insurance premium on the compulsory health insurance of the working population and relations arising in the process of control of the working population The correctness of the calculation, the completeness and the timeliness of the payment (enumeration) of the said insurance contributions and the prosecution for the breach of the payment procedure are established by the legislation of the Russian Federation on taxes and fees. "; (b) Part 2 should read: " 2. The tax authorities provide information on the payment of insurance premiums on compulsory health insurance of the working population to the territorial funds in accordance with the information exchange agreement approved by the federal authority. The executive authority, the Commissioner for Control and Oversight of Taxes and Fees, and the Federal Fund. "; 3), article 25, paragraph 13, should read: " 13. The arrest of the undercatch, the foams and the fines against the insured is carried out in court. "; 4) the first part of article 26, paragraph 1, should read: " 1. The budget of the Federal Fund is formed in accordance with the legislation of the Russian Federation. The budget of the Federal Fund includes: "; 5) paragraph 4 of Part 8 of Article 33, as follows: " 4) is entitled to accrue, in accordance with article 25 of this Federal Law, and to recover from "Insurers for non-working citizens under insurance contributions for compulsory health insurance of the non-working population, fines and penalties;"; 6), article 34, paragraph 5, paragraph 5, states: " 5) accrues in under article 25 of this Federal Law Contributions to the compulsory health insurance of the non-working population, fines and penalties, and searches for them against insured persons for non-working citizens; "; 7) in article 43: (a) in part 3 of the phrase" by the Pension Fund of the Russian Federation and its territorial bodies "shall be replaced by the words" by the federal executive authority responsible for the control and supervision of taxes and duties by its territorial bodies "; b) in Part 4 of the word "The Pension Fund of the Russian Federation and its territorial bodies" shall be replaced by the words "The federal executive authority responsible for monitoring and oversight in the field of taxes and duties, its territorial bodies"; 8) in article 49: (a) the name should read: " Article 49. Informational interaction of the personified counting of insured persons "; b) Part 1: " 1. The tax authorities, no later than the 15th of the second month following the reporting period, shall provide information to the respective territorial funds on the insured persons employed, as described in paragraphs 1-10 and 14 of article 44, paragraphs 1-10 and 14. of this Federal Law. "; in Part 2, add the following sentence:" Insurers for non-working citizens shall exchange information with territorial funds electronically in accordance with the procedure established by the law. The information exchange agreement approved by the Federal Fund. "; (d) Part 3 should read: " 3. The tax authorities exchange information with the territorial funds electronically in accordance with the information exchange agreement approved by the Federal Fund and the Federal Executive supervision and oversight in the field of taxes and fees. ". Article 13 Article 13 Act No. 400-FZ of 28 December 2013 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2013, No. 52, sect. 6965; 2016, No. 22, est. 3091) the following changes: 1) in article 2, paragraph 1, of the phrase ", Federal Act No. 212 of 24 July 2009" On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund " compulsory health insurance "delete; 2) in article 13, paragraph 7, of the phrase" in accordance with Federal Act No. 212 of 24 July 2009 " On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund Russian Federation, Federal Compulsory Medical Insurance Fund " Replace the words "in accordance with the laws of the Russian Federation on taxes and charges"; (3) in article 15: (a) in the fourth paragraph of Part 4 of the word "in accordance with Federal Act No. 212 of 24 July 2009" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federal Act No. 167-FZ of 15 December 2001 on compulsory pension Insurance in the Russian Federation "; (b) parts 18 and 19 should read: " 18. The amount of the individual pension coefficient is determined for each calendar year beginning on 1 January 2015, taking into account the annual contribution of insurance contributions to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation. Federation on taxes and charges according to the formula: PKI = (SB/NCW) x 10, i year, i year, i where PKI = individual pension coefficient, defined i for each calendar year, starting from 1 January 2015, taking into account the annual contribution of insurance premiums to the Pension Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION year, i old age calculated on the basis of the individual part of the tariff Insurance contributions for the old-age pension, accrued and paid (for persons referred to in parts 3 and 7 of Article 13 of this Federal Law, paid) for the respective calendar year for the insured person according to OF THE PRESIDENT OF THE RUSSIAN FEDERATION Calculated as the maximum rate of insurance contribution Old-age pension equivalent to the individual part of the premium for the financing of an old-age pension and the limit of the base for insurance contributions to the Pension Fund of the Russian Federation the corresponding calendar year. 19. The maximum value of the individual pension coefficient, defined for each calendar year, is taken into account: 1) not more than 10-for insured persons who do not have a pension savings in the corresponding year Insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and legislation of the Russian Federation on compulsory social insurance; 2) not exceeding 6.25-for Insured persons who are formed in the corresponding year Pension savings from insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and the legislation of the Russian Federation on compulsory social insurance. "; " In accordance with Federal Act No. 212 of 24 July 2009 on insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Act No. Compulsory Medical Insurance Fund to be replaced by of the Russian Federation on taxes and fees and Federal Act No. 167-FZ of 15 December 2001 on compulsory pension insurance in the Russian Federation; b) in paragraph 2 of the word " OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION December 2001 No. 167-FZ "On compulsory pension insurance in the Russian Federation"; 5) paragraphs 1 and 2 of article 19, paragraph 5, amend to read: " (1) 3.0 for insured persons who do not have the same year The pension savings are generated by insurance premiums on compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and duties and the legislation of the Russian Federation on compulsory social insurance; 2) 1.875 for insured persons who have The pension accruals are generated by insurance premiums on compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and the legislation of the Russian Federation on compulsory social insurance. insurance. "; 6) paragraphs 1 and 2 of article 20, paragraph 5, amend to read: " 1) 3.0 for insured persons who do not, in the corresponding year, form pension savings from compulsory insurance contributions OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION Compulsory pension insurance in accordance with the laws of the Russian Federation on taxes and fees and the legislation of the Russian Federation on compulsory social insurance. "; Federal Act No. 212 of 24 July 2009 on insurance contributions to the Pension Fund "The Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund" shall be replaced by the words "Article 428 of the Tax Code of the Russian Federation"; 58-3 Federal Act No. 212 of 24 July 2009 entitled "Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund". The Tax Code of the Russian Federation. " Article 14 Act No. 421-FZ of 28 December 2013 amending certain pieces of legislation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6986) The following changes: 1) Article 4, paragraph 3, shall be declared invalid; 2) Article 13 to declare void; 3) in article 15: (a) in Part 4 of Article 58-3 of the Federal Law of 24 July 2009 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 428 parts of the Second Tax Code of the Russian Federation and article 33-2 Federal Act No. 167-FZ of 15 December 2001 entitled "Compulsory pension insurance in the Russian Federation"; b) in part 5 of article 58-3 of the Federal Act of 24 July 2009 No. 212-FZ on insurance premiums in the Russian Federation Pension Fund, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund "(as amended by this Federal Law)", replace the words " paragraph 3 of article 428 of Part Two of the Tax Code. of the Russian Federation. " Article 15 Article 15 Act No. 377-FZ of 29 November 2014 " On the development of the Crimean Federal District and the Free The economic zone in the territories of the Republic of Crimea and the city of federal significance Sevastopol " (the Russian Federation's Legislative Assembly, 2014, No. 48, art. (6658) The following changes: 1) in paragraph 6 of Part 1 of Article 11 of the words "as well as to the authorities responsible for monitoring the payment of insurance premiums," delete; (2) in article 13: (a) in paragraph 2 of Part 18 of the phrase " and in the address The authorities responsible for monitoring the payment of insurance premiums, "delete; b) in Part 25 of the word" as well as to the bodies supervising the payment of insurance contributions, " should be deleted. Article 16 Article 16 of the Federal Law of December 29, 2014 No. 473-FZ " On territories of advanced social and economic OF THE PRESIDENT OF THE RUSSIAN FEDERATION 26; No. 29, sect. 4339) the following changes: 1) in paragraph 4 of Article 7 of the phrase ", the authorities responsible for monitoring the accuracy, completeness and timeliness of payment (s) of insurance contributions to public extrabudgetary funds (hereinafter referred to as" organs ") "Control of insurance premiums", "delete; 2) in article 13 (14) of the word", and also to the insurance bodies "delete; (3) in the name of Chapter 6 of the word" insurance controls ". replace the words "with the words" of the Social Insurance Fund of the Russian Federation Federation "; 4) in article 22: (a) in the name of the word" insurance "should be replaced by" the organs of the Russian Federation Social Insurance Fund "; b) in Part 1 of the word" organs " Control of the payment of insurance premiums "be replaced by the words" of the Social Insurance Fund of the Russian Federation "; in) in Part 2: in the first word of" insurance bodies "to replace the words" of the organs of the Russian Federation ". OF THE PRESIDENT OF THE RUSSIAN FEDERATION In paragraph 10, replace the words "insurance premiums in the State extrabudgetary funds" with the words "insurance contributions to public extrabudgetary funds". "insurance premiums for compulsory social insurance against accidents at work and occupational diseases"; g) in Part 3 of the word "insurance units" to be replaced by words OF THE PRESIDENT OF THE RUSSIAN FEDERATION "to replace the words" and the Social Insurance Fund of the Russian Federation "; d) in Part 4 of the word" insurance authorities "to replace the words" of the Social Insurance Fund ". Russian Federation "; (e) in Part 5, replace the words" insurance bodies "with the words" the territorial bodies of the Social Insurance Fund of the Russian Federation ", the words" budgets of State extrabudgetary funds ". Replace the words "the budget of the Social Insurance Fund of the Russian Federation" with the Federation ". Article 17 Enact in the Federal Law of July 13, 2015 No. 212-FZ On the Free Port of Vladivostok. OF THE RUSSIAN FEDERATION 4338) the following changes: 1) in Part 14 of Article 11 of the word ", as well as to the control for payment of insurance premiums" delete; 2) Article 20 shall be declared invalid. Article 18 Recognize repealed: 1) paragraphs 7 and 8 of article 1, paragraph 7, of Federal Law 2) paragraphs 6, 7, 13 to 15 of paragraph 13 of Article 1 of the Federal Law of 31 December 2002 The Law "On amendments to the Federal Law" On individual (personalized) accounting in the system of compulsory pension insurance " (Collection of legislation of the Russian Federation, 2003, No. 1, art. 13); 3) Article 35, paragraph 2, of the Federal Act No. 160 of 23 July 2008 " On amendments to selected legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3616); 4) paragraphs 6 and 7 of Article 1 of the Federal Law of 3 June 2009 No. 114-FZ "On amendments to the federal law" Additional social security for members of flight crews of civil aviation aircraft " (Legislative Assembly of the Russian Federation, 2009, No. 23, art. 2769); 5) Federal Act No. 212-FZ of 24 July 2009 on insurance contributions to the Pension Fund of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3738); 6) paragraphs 4 and 5 (a) of article 12, paragraph 4, article 25, paragraphs 3 and 4, paragraphs 5 and 6 of article 27, paragraph 12, paragraphs 7 to 11, paragraph 10, and paragraph 13, paragraph 13, paragraphs 30 Article 34, paragraph 14, of the Federal Act No. 213-FZ of 24 July 2009 on amendments to individual legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3739); 7) Article 3 of the Federal Law of 25 November 2009 No. 276-FZ " On amendments to Article 217 of Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5726); 8) Article 2 of the Federal Law of 10 May 2010 No. 85-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2293); 9) Article 26 of the Federal Law of 27 July 2010, No. 227-FZ "On introducing amendments to selected legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4196); 10) Article 18 of the Federal Law of 28 September 2010, No. 243-FZ " On amendments to selected legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4969); 11) Article 1 of the Federal Law of 16 October 2010, No. 272-FZ "On amendments to the federal law" On insurance premiums in OF THE PRESIDENT OF THE RUSSIAN FEDERATION Mandatory pension insurance in the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5294); 12) Article 12 of the Federal Law of 29 November 2010, No. 313-FZ "On amendments to selected legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6409); 13) article 1 of the Federal Law of 8 December 2010, No. 339-FZ "On amendments to the federal law" On insurance premiums in OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2010, No. 50, sect. 6597); 14) Article 2 of the Federal Law of 23 December 2010, No. 383-FZ " On amendments to the federal law on charity activities and charitable organizations " and article 7 of the Federal Act on insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and compulsory health insurance funds " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6998); 15) Article 3 of the Federal Law of 28 December 2010, No. 428-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 40); 16) Article 1 of the Federal Law of 28 December 2010, No. 432-FZ "On amendments to Article 58 of the Federal Law on Insurance" "Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory health insurance", and article 33 of the Federal Law " On OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION (44); 17) Federal Act No. 117-FZ of 3 June 2011 amending article 7 of the Federal Act on insurance premiums Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial funds of compulsory health insurance " in connection with the organization and holding of XXII The 2014 Winter Olympics and the XI Paralympic Winter Games in Sochi XXVII World Summer Universiade of 2013 in Kazan " (Russian Law Assembly of the Russian Federation, 2011, No. 23, art. 3257); 18) Article 67 of the Federal Law of 1 July 2011 No. 169-FZ "On amendments to certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3880); 19) Article 50 of the Federal Law of 11 July 2011 No. 200-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4291); 20) Federal Act No. 234-FZ of 18 July 2011 amending article 9 of the Federal Act on Insurance Pledges OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2011, No. 30, Art. 4582); 21) Article 9 of the Federal Law of 7 November 2011 No. 305-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6335); 22) Article 4 of the Federal Law of 28 November 2011 No. 335-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7017); 23) Article 7 of the Federal Law of 30 November 2011, No. 365-FZ "On amendments to the Federal Law" On special economic measures OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7043); 24) article 2, article 3, paragraph 7, article 6 of the Federal Law of 3 December 2011 No. 379-FZ " On amendments to certain OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7057); 25) Article 4 of the Federal Law of 29 February 2012, No. 16-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1164); 26) Article 6 of the Federal Law of June 25, 2012 No. 94-FZ " On introducing changes to the first and second Tax code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3447); 27) Paragraph 11 (under Article 3, paragraph 3), Article 3, Article 6 of the Federal Law of 3 December 2012, No. 243-FZ " On introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6966); 28) Article 7 of the Federal Law of 25 December 2012, No. 269-FZ "On amendments to certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2012, No. 53, sect. 75-94); 29) paragraph 3 of article 1 of the Federal Law of 29 December 2012 No. 276-FZ "On amendments to the federal law" On mandatory Social insurance for temporary incapacity to work and maternity " and article 1 of the Federal Act amending article 14 of the Federal Act on compulsory insurance in the event of temporary incapacity to work and in connection with and articles 2 and 3 of the Federal Act on amendments to Federal Act entitled "Compulsory social insurance for temporary disability and maternity" (Legislative Assembly of the Russian Federation, 2012, No. 53, art. 7601); 30) Article 56 of the Federal Law of 7 June 2013 No. 108-FZ " On the preparation and holding of the World Cup in the Russian Federation FIFA Confederations Cup Russia 2017 will be held from June 14 to July 15, 2018. 2866); 31) Article 127 of the Federal Law of 2 July 2013 No. 185-FZ "On amendments to selected legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2013, No. 27, sect. "Article 22 of the Federal Law" On Amendments to Article 22 of the Federal Law "On Amendments to Article 22 of the Federal Law" On Amendments to Article 22 of the Federal Law of 23 July 2013 ". "Compulsory pension insurance in the Russian Federation" and articles 14 and 16 of the Federal Act on Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4070); 33) Federal Act No. 333 of 2 December 2013 amending articles 58 and 58-2 of the Federal Law on Insurance OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6334); 34) Paragraph 2 of Article 3 of the Federal Law of 4 December 2013 No 351-FZ " On making changes to individual OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6352); 35) Article 3 of the Federal Law of 21 December 2013, No. 358-FZ "On amending certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 678); 36) Article 4, paragraph 3, and Article 13 of the Federal Law of 28 December 2013 No. 421-FZ " On amendments to certain OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6986); 37) Federal Act No. 428-FZ of 28 December 2013 amending article 57 of the Federal Act on Insurance Pledges OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6993); 38) Article 12 of the Federal Law of 4 June 2014 No. 143-FZ "On amendments to selected legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2928); 39) articles 4 and 5 of the Federal Law of 28 June 2014 No. 188-FZ " On amendments to selected legislative acts of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3394); 40) paragraphs 4 and 5 of Article 15, paragraph 2 (a) of article 17, paragraph 13, articles 21 and 25, article 26, paragraph 6, of the Federal Act In July 2014, Federal Law No. 216-FZ "On amendments to selected legislative acts of the Russian Federation and the invalidation of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of federal laws and regulations" Insurance Pensions and the Pensions Pensions Act (Collection) of the Russian Federation, 2014, No. 4217); 41) article 5 of the Federal Law of 29 November 2014, No. 378-FZ "On amendments to selected legislative acts of the Russian Federation" Federal Law "On the Development of the Crimean Federal District and the Free Economic Zone on the territories of the Republic of Crimea and the Federal City of Sevastopol (Russian Federation)" 48, sect. 6659); 42) paragraphs 2 and 3 of Article 1, Articles 4 and 5 of the Federal Law of 1 December 2014 No. 406-FZ " On amendments to certain OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6915); 43) Article 3 of the Federal Law of 1 December 2014 No. 407-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6916); 44) Article 1 of the Federal Law of December 29, 2014 No. 468-FZ "On amendments to Article 57 of the Federal Law On Insurance" "Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" and article 37 of the Federal Act amending certain legislative acts of the Russian Federation. THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 21); 45) Article 17 of the Federal Law of 31 December 2014 No. 519-FZ "On amending certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 72); 46) Article 7 of the Federal Law of 25 May 2015 No. 132-FZ " On the regulation of certain issues relating to the holding of The Russian Federation has adopted the 15th International Competition of the name of P.I. Tchaikovsky in 2015 and amendments to certain legislative acts of the Russian Federation " (Collection of Laws of the Russian Federation, 2015, No. 21, Art. 2984); 47) Article 17 of the Federal Law of 13 July 2015 No 213-FZ "On introducing amendments to certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4339); 48) Federal Act No. 316-FZ of 23 November 2015, amending article 1 of the Federal Act on Insurance Pledges OF THE PRESIDENT OF THE RUSSIAN FEDERATION [ [ File: Amendments to Article 33 of the Federal Law on Amendments to Article 2 of the Law of the Republic of Kazakhstan Compulsory pension insurance in the Russian Federation "and article 58-2 of the Federal Law" On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund " OF THE PRESIDENT OF THE RUSSIAN FEDERATION Art. Article 28 of the Federal Law of 28 November 2015, No. 358-FZ "On amendments to certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6,724); 51) paragraphs 4 to 7 of article 2, paragraph 2, article 3, paragraph 2, article 4 of the Federal Law of December 29, 2015 No. 394-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION 14). Article 19 1. Transfer by organs of the Pension Fund of the Russian Federation, bodies of the Social Insurance Fund of the Russian Federation to the tax authorities of the amounts of the arrears, penalties and fines for insurance contributions to State extrabudgetary funds of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION as provided for in article 20 of this Federal Act and Reporting (estimated) periods until 1 January 2017 for which decisions on prosecution (no liability) have been in force, with the exception of amounts owed, penalties and fines, in the decisions and other acts of the supervisory body for the payment of insurance contributions of a non-normative nature, for which an appeal procedure to a higher authority for payment of insurance contributions (a higher official) or a court has commenced, is being implemented in accordance with the procedure adopted by the Federal Executive Commissioner for Monitoring and Oversight of Taxes and Fees. 2. The primary documents supporting the assessment of the amounts specified in Part 1 of this article, the timeliness and completeness of the measures taken to collect them are submitted by the bodies of the Pension Fund of the Russian Federation and the bodies of the Social Fund. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. In the Russian Federation, the Pension Fund of the Russian Federation, the Social Tax Fund, the Pension Fund of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 212-FZ " Insurance contributions to the Pension Fund of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION The expiry of the prescribed time limit for their recovery in the manner in force until the day of the entry into force of this Federal Act. Article 20 Control of the correctness, completeness and timeliness of payment (transfer) of insurance contributions to public extrabudgetary funds payable for the reporting (counter) periods before 1 January In 2017, the relevant bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation shall carry out the procedure in force until the day of the entry into force of this Federal Law. Article 21 1. The decision to return the sum of overpaid insurance premiums, penalties and fines for the reporting periods (calculated) until 1 January 2017 is taken by the relevant bodies of the Pension Fund of the Russian Federation, the Fund for Social Development and the OF THE PRESIDENT OF THE RUSSIAN FEDERATION return of overpaid amounts (recovered), premiums, and Fines. 2. In the event that the sum of the overpaid insurance contributions arises as a consequence of the payment of the revised calculation made by the contributor, the period specified in part 1 of this article shall be calculated on the date of completion by the Pension Fund of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. The decision to recover overpayments (recovered), fines and fines for the reporting (calculation) periods until 1 January 2017 is taken in the absence of insurance premiums collected over the reporting period. (Design) periods until 1 January 2017. 4. The following day, after the decision was taken to recover the sums of insurance premiums, fines and penalties of the Pension Fund of the Russian Federation, the organ of the Social Insurance Fund of the Russian Federation sent it to the the appropriate tax authority. Article 22 In order to ensure the continuity of the administration of insurance premiums on compulsory social insurance when transferred from public extrabudgetary funds to the tax authorities and to maintain the staff capacity of these funds to establish that: 1) employees of public extrabudgetary funds whose employment contracts are subject to avoidance in connection with the transfer of authority to the tax authorities Insurance Fund for the Compulsory Social OF THE PRESIDENT OF THE RUSSIAN FEDERATION The planned date of termination of the said employment contracts is proposed for the replacement of all available vacant posts of the federal civil service in the tax authorities, taking into account the level of their qualifications, professional education and The number of years of service in the civil service or in employment (service) in the field of specialization, In the area of training; 2), the employees of the funds, with their written consent, shall be appointed to the positions of the federal civil service to the tax authorities under the conditions set out in paragraph 3 of this article. Under article 77, paragraph 5 of the Labor Code of the Russian Federation, the employment contract ends with these persons. The appointment of employees of State extrabudgetary funds for the federal civil service to the tax authorities is carried out at the request of the employee or with his consent to work for another employer; 3) by concluding a service contract with them for an indefinite period of time, Unless otherwise specified by federal laws, without competitive procurement procedures. In accordance with the legislation of the Russian Federation, a test period of up to six months may be provided in the service contract. Article 23 Calculations (settlement) of insurance premiums for reporting (calculation) periods, which expired before 1 January 2017, are submitted to the relevant bodies of the Pension Fund of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 24 This federal law shall enter into force on 1 January 2017. President of the Russian Federation Vladimir Putin Moscow, Kremlin 3 July 2016 250-FZ