Statute of limitations for identifying arrears in insurance premiums. Does it exist? Statute of limitations for contributions to the pension fund How much does the Pension Fund have to claim the debt by terms
This issue is also relevant because since 2017, penalties for non-payment of insurance have been tightened, for which policyholders can now be held criminally liable.
Calculation deadlines
After the transfer of the SV under the control of the tax service, the Tax Code of the Russian Federation became the main document regulating this area. Chapter 34 is reserved for contributions in the code. In order to determine the deadlines for submitting insurance reports, let us turn to Article 423 of the Tax Code of the Russian Federation, which establishes the concept of the reporting period for insurance.
For payments for compulsory insurance, a billing period equal to one calendar year has been approved. But reporting must be submitted not only at the end of the year, but also at the end of each of the reporting periods - quarter, half-year and 9 months.
The calculation must be submitted to the Federal Tax Service within 30 days of the month following the reporting period (Article 431 of the Tax Code of the Russian Federation). According to the new rules, this period applies to everyone, regardless of the reporting form they use. The amendment, according to which a report could be submitted electronically 5 days later, has been canceled since 2017.
The rule for the transition of the last reporting date from a weekend or holiday to the next working day, which applies to all tax reporting, also applies to the calculation of the tax.
In 2017, SV payers still need to provide calculations for 9 months and a year. This must be done within the following time frame:
- until October 30, 2017;
- until January 30, 2018
The calculation must be submitted using a new form developed by the Federal Tax Service. Instead, payers now submit a single calculation for SV, approved by order of the tax service No. ММВ711/551а dated 10.10.2016.
Of all the payments for state insurance, only contributions for state insurance did not fall under the control of the Federal Tax Service; they still remain under. Reporting on them is also submitted quarterly, according to. The deadlines themselves are somewhat different. They are established by Law No. 125FZ of July 24, 1998, and provide for:
- submission of a paper report within 20 days of the month following the reporting period;
- extension of the deadline for submission by 5 days for reporting in electronic format.
Form 4-FSS has also been updated; since 2017, it contains information exclusively on SV for injuries and expenses for the corresponding benefit.
A specialist will tell you about the timing of calculation and payment of insurance premiums in the video below:
Deadlines for payment of insurance premiums
The deadlines for transferring SV are specified in clause 3 of Art. 431 Tax Code of the Russian Federation. Payments via SV, as before, must be made at the end of each month, within 15 days. The same period is established by Law No. 125FZ regarding the payment of contributions for injuries. In both cases, the standard rule of transferring the last date from holidays and weekends to a working day is used.
Separate deadlines are provided for the self-employed population (lawyers, notaries, etc.) who pay SV for themselves in a fixed form. According to Art. 432 of the Tax Code of the Russian Federation, for this category of payers the following rules for transferring SV are established:
- contributions for incomes up to 300 thousand rubles are transferred until the end of the billing period (until December 31);
- Contributions for incomes over 300 thousand rubles are paid within 3 months of the next year.
All payments, with the exception of contributions for injuries, have been sent to the Federal Tax Service since 2017. In this regard, regulations have been put into effect, which can be found on the website of the tax authorities.
Statute of limitations according to SV
The concept of statute of limitations applies to both overpayments under the SV and to arrears. If the payer overpays, he has the right to return it within 3 years (Article 78 of the Tax Code of the Russian Federation). This period will begin to count from the date of transfer of the excess amount. There are 2 actions regarding overpayment on SV:
- it can be directly returned to the payer;
- the overpaid amount can be taken into account for payment of future periods (only for the type of state insurance for which it was formed).
A document confirming the existence of an overpayment for SV can only be signed by both parties. A certificate of the status of settlements issued by the Federal Tax Service is not suitable for these purposes, especially if the case goes to court.
Now about the statute of limitations for arrears under the SV. It is formed by adding up the terms of all provided procedures for debt collection (Article 46 of the Tax Code of the Russian Federation). These include:
- Issuance by tax authorities of a requirement for the fulfillment of which the payer is given 8 days (unless otherwise provided by the text of the document).
- Direction to the payer's bank. This action must be completed by the Federal Tax Service within 2 months from the end of the period of the demand presented to the debtor. After this period has expired.
- Submitting an application to the judicial authorities. The tax service has 6 months for this from the expiration date of the request for payment. But if the court recognizes the reason for the delay of the Federal Tax Service in filing the application as objective, this deadline can be reinstated.
If the debt cannot be forcibly written off from the payer due to lack of funds, the tax authorities have the right to compensate the arrears from the debtor’s cash or property. This decision is made only by the top management of the inspection (the head or his deputy) within 1 year from the date of expiration of the requirement, and is transferred to the bailiffs for execution. After a year has passed, this method can only be resorted to through the court, to which the Federal Tax Service is given 2 years from the expiration of the claim.
The statute of limitations under the SV should not be confused with the statute of limitations for bringing to responsibility for violation of tax laws. The latter is determined by Article 113 of the Tax Code of the Russian Federation and is 3 years from the date of commission of the offense.
The FSS is still responsible for collecting arrears of contributions for injuries. The procedure for the authority to act in such situations is established by Law No. 125FZ:
- The demand for payment of the debt must be sent to the defaulter within 3 months from the date of its discovery, or within 10 days if the arrears were discovered as a result of an audit. The policyholder is given 10 days to comply with the requirement.
- The decision to write off funds from the debtor’s account can be sent to the bank within 2 months from the expiration of the requirement. During the same period, a decision may be made to collect the debt at the expense of the defaulter’s property.
In relation to violations in the field of state accident insurance, a statute of limitations of 3 years is also used. Once it expires, the offender will no longer be held accountable.
The video below will tell you about the payment deadline:
Penalties for failure to report
Responsibility for late submission of insurance reports is regulated by Art. 119 of the Tax Code of the Russian Federation. She was given a fine of 5% of the amount of SV payable to the budget. In this case, penalties are calculated taking into account the following rules:
- they cannot be accrued in an amount exceeding 30% of the total amount of calculated SV;
- The minimum fine is set at 1,000 rubles.
Penalties are calculated for each month of delay in submitting reports. Even if the contributions have been paid, or there are no accruals due to the suspension of payments in favor of individuals, the violator will still face a minimum fine.
- A penalty for late provision is charged only if there is an underestimation of the amount of accruals for the SV. In the opposite situation, the submission of the adjustment remains at the discretion of the payer.
- There is also a fine for providing reports in an unacceptable form. If the policyholder has more than 25 people on staff, he has the right to submit calculations only on electronic media. For violation of this rule, a fine of 200 rubles is provided.
- Law No. 125FZ also provides for a fine of 5% of the accrued amount. With each month of delay, its size increases by another 5%.
Responsibility for non-payment of SV
Since 2017, the same liability has been provided for non-payment of tax payments as for non-payment of other tax payments. Art. 122 of the Tax Code of the Russian Federation establishes penalties for late payment of SV, or for making it incompletely:
- 20% of arrears if the understatement of the amount was made by mistake, or the payer committed other unlawful actions or failed to act;
- 40% of arrears when proving the fact of a deliberate understatement of the amount of cash.
Additionally, for each day of delay, a penalty is charged based on 1/300 of the Bank of Russia refinancing rate. Similar penalties are provided for late payment of injury insurance contributions.
An innovation for 2017 is the possibility of bringing the defaulter of the SV to criminal liability. These measures are possible only if the amount of arrears allows the actions of the policyholder to be regarded as a malicious violation of tax legislation (debt over 5 million rubles).
Tougher measures of liability for non-payment of insurance and submission of insurance reports require the insured to be extremely attentive to all deadlines established by law. An irresponsible attitude to this issue will entail serious financial expenses, and if tax laws are violated over a long period, it may attract the attention of investigative authorities.
Non-payers of insurance premiums will face penalties, which is what this video will tell you about:
If there is an overpayment of insurance contributions to the Pension Fund, the payer of the contributions can offset it against upcoming payments or arrears in insurance contributions, and also return it. Is there a statute of limitations on insurance premiums? Is there a time limit for collecting insurance contributions for the Pension Fund? We'll talk about this in our consultation.
Statute of limitations: general rules
When talking about the statute of limitations, we, as a rule, mean the limitation period, i.e. the deadline for protecting a violated right in court (Article 195 of the Civil Code of the Russian Federation). The general limitation period is 3 years (clause 1 of Article 196 of the Civil Code of the Russian Federation). Missing it will be the basis for the court to make a decision to reject the claim if the fact of missing the deadline was declared by the party to the dispute under consideration (clause 2 of Article 199 of the Civil Code of the Russian Federation).
As a general rule, the limitation period begins from the day when the person learned or should have learned about the violation of his right and who is the proper defendant in the claim for the protection of this right (Clause 1 of Article 200 of the Civil Code of the Russian Federation).
The limitation period is interrupted if the debtor takes actions indicating recognition of the debt. After the break, the statute of limitations begins to run again (Article 203 of the Civil Code of the Russian Federation). Actions that interrupt the limitation period include, for example, the signing of a reconciliation report by the parties.
Statute of limitations for refund or offset of insurance premiums
An application for offset or refund of overpaid insurance premiums must be submitted to the Pension Fund of Russia office within three years from the date of payment of these contributions (Clause 13, Article 26 of the Federal Law of July 24, 2009 No. 212-FZ). But the fact of overpayment can be revealed later, for example, after, when the overpayment is confirmed by a Certificate of the status of settlements for insurance premiums, penalties and fines, or even an Act of joint reconciliation of settlements, signed by both parties. Do these documents interrupt the deadline for applying for a credit or refund of the overpayment? By analogy with tax relations, the presence of certificates and acts does not interrupt the statute of limitations, because the issuance of these documents to the policyholder is the responsibility of the Pension Fund, which is not at all.
Thus, within 3 years from the date of payment, the policyholder can submit an application for a refund or offset of insurance premiums to the Pension Fund, and after this period, go to court, citing the fact that the statute of limitations has not yet expired. For example, explaining this by the fact that less than 3 years have passed since the day when the policyholder learned or should have learned about the violation of his right, and not at all from the date of payment of contributions. As we have already said, the Act of joint reconciliation of calculations, which indicates the overpayment, is proof that the policyholder learned about the overpaid amount. Accordingly, the limitation period can be calculated from this date (Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 20, 2009 No. KA-A40/6223-09).
Statute of limitations for collecting insurance premiums
Federal Law No. 212-FZ dated July 24, 2009 establishes the following procedure for the collection of insurance premiums by the Pension Fund of the Russian Federation:
- In case of failure to pay insurance premiums on time, the Pension Fund of Russia branch sends the policyholder a demand for payment of arrears on insurance premiums, penalties and fines. This must be done in the general case within 3 months from the date of discovery of the arrears (clause 3 of article 19, clause 2 of article 22 of the Federal Law of July 24, 2009 No. 212-FZ);
- within 10 calendar days from the date of receipt of the demand (unless a longer period is specified in it), the policyholder must fulfill the demand (clause 5 of Article 22 of the Federal Law of July 24, 2009 No. 212-FZ);
- 2 months after the end of the payment period specified in the request, the Pension Fund is given to try to collect funds from the insured’s accounts in a pre-trial manner on the basis of a decision on collection (clause 5 of Article 19 of the Federal Law of July 24, 2009 No. 212-FZ);
- no later than 6 months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, the PFR branch may apply to the court with an application for the collection of insurance premiums (clause 5.5 of Article 19 of the Federal Law of July 24, 2009 No. 212-FZ).
How the Pension Fund collects non-essential amounts
If the debt to the Pension Fund of Russia does not exceed 1,500 rubles, then the period given to the Pension Fund of Russia branch for pre-trial procedure based on the decision on collection is not 2 months, but 1 year and 2 months after the expiration of the payment period specified in the earliest demand (clause 5.2 Article 19 of the Federal Law of July 24, 2009 No. 212-FZ). Accordingly, the six-month period for the Pension Fund branch to file an application with the court for an insignificant debt begins to run only after the end of the above 14 months.
1. Is there a statute of limitations for transport tax and insurance premiums for individual entrepreneurs?
1.1. Good day to you. Unfortunately, there is no statute of limitations for taxes or insurance contributions to the Pension Fund; moreover, the pension fund and the tax office can collect arrears on their own. Good luck and all the best.
1.2. If there is already a decision to collect the tax, it will not be written off
The decision to collect tax at the expense of the property of the taxpayer (tax agent) - organization or individual entrepreneur - is made within one year after the expiration of the deadline for fulfilling the requirement to pay the tax. A decision to collect tax at the expense of the property of a taxpayer (tax agent) - an organization or an individual entrepreneur, made after the expiration of the specified period is considered invalid and cannot be executed. In this case, the tax authority may apply to the court to collect from the taxpayer (tax agent) - an organization or individual entrepreneur - the amount of tax due for payment. The application may be filed with the court within two years from the date of expiration of the deadline for fulfilling the requirement to pay the tax.
1.3. Hello. There is no statute of limitations for collecting insurance premiums for individual entrepreneurs. If you have a debt, you will need to pay.
Judicial Collegium for Civil Cases of the St. Petersburg City Court, consisting of
presiding officer
Vashkina L.I.
Belisova O.V. Rogacheva I.A.
with the secretary
Pishereva S.A.
considered at the court hearing on June 16, 2010 the NNN case on a cassation appeal against the decision of the Leninsky District Court of St. Petersburg dated March 22, 2010 on the claim of the Administration of the Pension Fund of the Russian Federation in the St. Petersburg region against P. for the collection of penalties accrued for late execution obligations to pay insurance premiums in the form of a fixed payment for 2005.
Having heard the report of Judge L.I. Vashkina, the explanations of the plaintiff’s representative - V. (power of attorney dated dd.mm.y.y. for 1 year), who supported the complaint, and the defendant, who objected to the complaint,
Judicial Collegium for Civil Cases of the St. Petersburg City Court
installed:
On December 11, 2009, the plaintiff filed a lawsuit against the defendant P. for the collection of penalties accrued for the delay in fulfilling the obligation to pay insurance premiums in the form of a fixed payment for 2005, citing the fact that the defendant, being an individual entrepreneur, was in violation of p. .3 tbsp. 28 Federal Law "On Compulsory Pension Insurance in the Russian Federation" dated December 15, 2001 N FZ-167, obligated to pay insurance contributions to the budget of the Pension Fund of the Russian Federation in the form of a fixed payment, allowed a delay in payment of insurance premiums for 2005. On April 10, 2006, the defendant was demand No. 839 was issued regarding the obligation to repay debt on insurance premiums for 2005 and penalties for the period from January 11, 2006 to April 10, 2006. In demand No. 588 dated March 21, 2008, additional penalties were accrued for arrears for 2005 - 2006. for the period from April 3, 2007 to March 21, 2008. For the identified debt, demand No. 741 dated February 27, 2009 was issued and sent to the defendant for payment of penalties accrued for arrears on insurance premiums for 2005 in the amount of 178.41 rubles. for the period from March 22, 2008 to February 27, 2009. The indicated amount is 178.41 rubles. the plaintiff asked to recover from the defendant, citing the fact that, according to the current legislation, penalties are accrued until the actual repayment of the debt, while the debt on insurance premiums for 2005 has not been repaid.
By decision of the Leninsky District Court of St. Petersburg dated March 22, 2010, the claims were rejected.
In the cassation appeal, the plaintiff, represented by a representative, asks the court's decision to be overturned, citing its incorrectness.
After checking the case materials and discussing the arguments of the complaint, the judicial panel comes to the following conclusion.
The court found that defendant P. was registered as an individual entrepreneur from November 1, 2004 to May 12, 2006.
According to Art. 23, paragraph 3 of Art. 28 of the Federal Law “On Compulsory Pension Insurance in the Russian Federation” N 167-FZ dated December 15, 2001 (as amended in force until January 1, 2010), insurance premiums for the billing period are paid by payers no later than December 31 of the current calendar year, Accordingly, the defendant had to pay insurance premiums for 2005 by 12/31/2005, which he did not do.
The disputed amount of arrears on penalties, declared by the plaintiff for collection in this case, was accrued for the period from 03/22/2008 to 02/27/2009 in connection with the defendant’s failure to pay arrears on insurance premiums for 2005. Before filing this claim in court, the plaintiff filed to the magistrate for the issuance of a court order.
Thus, on 03/05/09, the plaintiff sent a demand to the defendant for payment of arrears of insurance premiums and penalties No. 74137 dated February 27, 2009, setting a deadline for payment of penalties in the amount of 178 rubles 41 kopecks, which arose in connection with non-payment of insurance premiums for 2005 - until March 20, 2009. On 09.09.2009, the plaintiff applied to the magistrate with an application to issue a court order to collect a fine in the amount of 178 rubles 41 kopecks. On October 27, 2009, the magistrate issued a court order to collect arrears of penalties in the amount of 178 rubles. 41 k., which was canceled by a ruling dated November 18, 2009, at the request of P. due to the existence of a dispute about the right.
During the trial in the court of first instance, the defendant referred to the fact that the plaintiff missed the statute of limitations.
Refusing to satisfy the stated demands for collection of arrears of penalties for the period 03/22/2008 to 02/27/2009 in connection with the defendant’s failure to pay arrears of insurance premiums for 2005, based on the provisions of Art. Articles 69, 70, 72, 48 of the Tax Code of the Russian Federation, the court came to the conclusion that the plaintiff missed the statute of limitations for collecting debt on insurance premiums for 2005 (for the main obligation) and, accordingly, the statute of limitations for collecting penalties (for an additional obligation).
The arguments of the plaintiff’s cassation appeal that the deadlines for issuing demands for payment of penalties are not provided for by law, as well as the plaintiff’s references to the provisions provided for in Art. 48 of the Tax Code of the Russian Federation, the deadline for going to court and for the plaintiff to comply with the specified period at the time of applying to the magistrate, which, in the plaintiff’s opinion, expires on September 20, 2009, taking into account the deadline established by the plaintiff for fulfilling the demand set by the plaintiff on February 27, 2009. , - March 20, 2009
Collection of penalties for arrears on insurance premiums, taking into account the provisions of Art. Art. 72, 75 of the Tax Code of the Russian Federation and Art. 26 of the Federal Law "On Compulsory Pension Insurance in the Russian Federation" N 167-ФЗ dated December 15, 2001 (as amended in force until January 1, 2010) must be carried out in compliance with the procedure and deadlines provided for the forced collection of arrears on insurance contributions .
On April 10, 2006, the defendant was presented with a demand for collection of arrears of insurance premiums for 2005 and penalties.
On July 27, 2006, the plaintiff applied to the magistrate with an application to issue a court order, but by the magistrate’s ruling dated September 21, 2006, the application was refused.
Evidence of collection from the defendant of arrears and penalties for insurance premiums for 2005 in compliance with the set of deadlines provided for in Art. Art. 69, 70, 48 of the Tax Code of the Russian Federation, Art. Art. 25, 25-1 of the Federal Law “On Compulsory Pension Insurance in the Russian Federation” No. 167-FZ of December 15, 2001 (as amended in force until January 1, 2010), was not presented by the plaintiff.
The plaintiff missed the statute of limitations for collecting arrears of insurance premiums for 2005; the court rightfully stated that upon expiration of the specified period, the statute of limitations for additional claims for the collection of penalties expires.
Thus, the plaintiff missed the deadline for collecting penalties from the defendant for arrears of insurance premiums for 2005. At the same time, the facts of the plaintiff’s demands for payment of penalties and the facts of the plaintiff’s appeal to the magistrate for the collection of penalties in court, which took place under after the expiration of the period established by law, accordingly, the plaintiff’s reference to the fact that by a court order of the magistrate dated 10/07/2008 the defendant was charged penalties for the period from 04/03/2007 to 03/21/2008 at the request of N has no legal significance 588 of 03/21/2008, as well as the fact that the plaintiff applied on 09/09/2009 with an application for a court order to collect penalties for the period 03/22/2008 to 02/27/2009 at the request of No. 741 of 02/27/2009.
Also, the above facts of the plaintiff’s appeal to the magistrate do not indicate the existence of grounds for restoring the deadline for collecting in court penalties for arrears of insurance premiums for 2005, and the plaintiff’s reference to the fact that he filed a petition to restore the deadline for filing an application to the court , are not justified, and the said petition cannot be satisfied taking into account the fact that before January 1, 2007, provided for in Art. 48 of the Tax Code of the Russian Federation, the deadline for going to court was preclusive, and by January 1, 2007, the specified period for the main claim and additional requirements had expired, taking into account the totality of the deadlines provided for identifying arrears, issuing demands for payment of arrears and penalties, and for appealing to the court for their recovery in court. In addition, the plaintiff missed the specified deadline significantly.
Under the circumstances stated above, there are no grounds to cancel the decision.
Guided by Art. 361 of the Civil Procedure Code of the Russian Federation, judicial panel
determined:
The decision of the Leninsky District Court of St. Petersburg dated March 22, 2010 is left unchanged and the cassation appeal is not satisfied.
Presiding
Case No. 2-1015/2015
SOLUTION
In the name of the Russian Federation
Vorkuta City Court of the Komi Republic, composed of presiding judge E.A. Bunyakina,
with the secretary of the court session Osipova K.A.,
Having considered in open court a civil case based on the claim of Kurashvili E.G. to the State Administration of the Pension Fund of the Russian Federation in the city of Vorkuta, Komi Republic, on the cancellation of the resolution on the collection of insurance premiums, penalties, fines, and the recovery of compensation for moral damage,
u st a n o v i l:
The plaintiff filed a lawsuit against the defendant to cancel the order to collect insurance premiums, penalties, fines, and to collect compensation for moral damage. In support of the stated claims, the plaintiff indicated that from the order of the bailiff, he learned that enforcement proceedings had been initiated against him on the basis of a resolution dated January 27, 2015 of the Main Directorate of the UPFR in Vorkuta to collect insurance premiums, penalties, and fines from him. The plaintiff does not agree with this resolution, he believes that it was issued by the GU-UPFR in the city of Vorkuta in violation because the procedure for sending demands for payment of arrears on insurance premiums, penalties, fines was not followed, as well as issuing a resolution to recover the amount... RUB ., the defendant went beyond the limits of his competence, since the law provides for an amount of recovery of up to... rubles. He asks the court to cancel the decision of January 27, 2015 on the collection of insurance premiums, penalties, and fines from him at the expense of the property of the payer of insurance premiums in the amount of... rubles.
On March 25, 2015, the plaintiff submitted an application to increase the claims, in which he indicated that by his unlawful actions the defendant caused the plaintiff physical and moral suffering, and therefore asked to recover compensation for moral damages from the defendant in the amount of... rubles.
The statement of claim and the statement to increase the claims were accepted for court proceedings by a ruling dated March 27, 2015. The Office of the Federal Bailiff Service for the Komi Republic has been involved in the case as a third party, since the appealed decision is being enforced.
On 04/14/2015, the plaintiff submitted a petition in which he asked to apply the statute of limitations to the amounts of debt and penalties for insurance premiums in the form of a fixed payment, credited to the Pension Fund budget for the payment of the insurance part of the labor pension for billing periods that occurred before 01/01/2010 .
The defendant in his response to the claim indicated that Kurashvili E.G. registered as an individual entrepreneur on July 16, 2004; re-registered from the UPFR of the Zhukovsky municipal district of the Bryansk region to the UPFR in the city of Vorkuta on 05/06/2013; removed from tax registration on August 4, 2014. At the time of deregistration, the payer was in arrears on insurance premiums. In connection with this, the plaintiff was sent a demand for payment of arrears of insurance premiums, penalties and fines No. 84 dated 04/01/2014. The plaintiff did not fulfill the demand, therefore a Resolution dated 01/27/2015 was issued on debt collection. Since from the date specified in requirement No. 84 of 04/01/2014 for voluntary repayment (04/18/2014) until the date of Resolution No. 71/1 of 01/27/2015, the one-year period established by law for filing for collection has not expired, they consider The resolution of January 27, 2015 is legal and justified, but they ask to refuse to satisfy the claims.
The parties who asked to consider the case in their absence did not take part in the court hearing, were duly notified of the time and place of the hearing, and did not announce the postponement of the case by the hearing. According to the article of the Civil Procedure Code of the Russian Federation, the case was considered without the participation of the parties.
Having examined the case materials, the observation case on individual entrepreneur E.G. Kurashvili, material No. 13-77/2015 at the request of E.G. Kurashvili. on the suspension of enforcement proceedings, the court comes to the following conclusion.
Relations related to the calculation and payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with maternity, the Federal Compulsory Medical Insurance Fund for compulsory medical insurance (hereinafter also referred to as insurance premiums), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation of the Russian Federation on insurance premiums are regulated by Federal Law of July 24, 2009 N 212-FZ " 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."
At the court hearing it was established that Kurashvili E.G. registered as an individual entrepreneur on July 16, 2004; re-registered from the UPFR of the Zhukovsky municipal district of the Bryansk region to the UPFR in the city of Vorkuta on 05/06/2013; removed from tax registration on August 4, 2014. At the time of deregistration, the payer was in arrears on insurance premiums.
Kurashvili E.G. a demand for payment of arrears of insurance premiums, penalties and fines No. 84 dated 04/01/2014 was sent by registered mail to the address..., which was not fulfilled. On January 27, 2015, the GU-UPFR in Vorkuta issued a resolution to collect insurance premiums, penalties and fines from the property of the insurance premium payer from E.G. Kurashvili. for the amount... rub. From this resolution it follows that the entire amount recovered consists of penalties accrued for arrears of insurance contributions to the budget of the Pension Fund of the Russian Federation.
By virtue of clause 3 of Art. 20 of the Federal Law of July 24, 2009 N 212-FZ "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" a resolution on the collection of insurance contributions from the property of the payer of insurance contributions - an organization or an individual entrepreneur is adopted within one year after the expiration of the deadline for fulfilling the demand for payment of insurance contributions, penalties and fines, and if the unpaid amount of insurance contributions, penalties and fines specified in the request does not exceed 1,500 rubles in terms of payments administered by the Pension Fund of the Russian Federation, and in terms of payments administered by the Social Insurance Fund of the Russian Federation, 500 rubles, a resolution on the collection of insurance premiums at the expense of the property of the payer of insurance premiums - an organization or an individual entrepreneur - is adopted after the expiration of the period established in one or more demands for payment of insurance premiums, but no later two years after the expiration of the earliest requirement.
Since in the appealed decision the amount of recovery to the budget of the Pension Fund of the Russian Federation is ... rubles, which exceeds the amount established by law (clause 3 of Article 20 of the above law), the court comes to the conclusion that the GU-UPFR in the city .Vorkuta went beyond the limits of its competence, therefore the specified resolution is illegal.
In a petition dated April 14, 2015, the plaintiff asked to apply the statute of limitations to the amounts of debt and penalties for insurance premiums in the form of a fixed payment credited to the Pension Fund budget for the payment of the insurance part of the labor pension for billing periods that occurred before January 1, 2010.
From the copy of the observation case on Kurashvili E.G. presented by the defendant. and the annex to the demand (case file 36) it follows that penalties for insurance premiums in the form of a fixed payment, credited to the budget of the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension, were accrued by the defendant for billing periods that expired before January 1, 2010.
Resolving the plaintiff's petition to apply the consequences of missing the statute of limitations to the amounts of debt and penalties for insurance premiums in the form of a fixed payment credited to the Pension Fund budget for the payment of the insurance part of the labor pension for billing periods that occurred before 01/01/2010, the court comes to the following.
Since the appealed decision was made by the defendant in accordance with Article 20 of the Federal Law of July 24, 2009 N 212-FZ "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", for the periods when Kurashvili E.G. . was an entrepreneur, the court comes to the conclusion that the general limitation period applies to controversial legal relations, since the provisions of paragraph 2.3 of Article 21 of the said law, establishing special limitation periods, apply to legal relations that are regulated by Article 21 of the law, that is, when collecting arrears on insurance premiums, penalties and fines at the expense of the property of the payer of insurance premiums - an individual who is not an individual entrepreneur.
Judicial practice on:
Moral damage and its compensation, compensation for moral damageJudicial practice on the application of Art. 151, 1100 Civil Code of the Russian Federation
Limitation period, by statute of limitations
Judicial practice on the application of Art. 200, 202, 204, 205 Civil Code of the Russian Federation
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