Delay of payment of the Federal Service for Insurance Supervision under force-majeur circumstances

In this publication the explanation definition of force-majeur circumstances and their confirmation is made. The order of carrying out restructuring, registration of the decision on restructuring is described.

At approach of force-majeur circumstances on agricultural enterprises there are quite difficult situations connected with payment of the fixed agricultural tax (further – FSN) and confirmation of the status of the taxpayer the next tax year. This consultation we will try to clear such situation.

Definition of force-majeur circumstances and their confirmation

Force-majeur circumstances – it force majeure circumstances which treat:

• elemental disaster (flood, earthquake, snow heap, ice, explosion, lightning, fire, storm, hurricane, drought, etc.);

• the declared and unsolemn war, threat voj­ny, an act of terrorism, mutiny, revolt, a revoyolyutsiya, mass excitements, a public demonyostratsiya, blockade, etc.

The fact of emergence of force-majeur circumstances without fail should be issued dokumenyotalno, i.e. to receive confirmation in a look:

• the document provided by Trading promyshlen­noj by chamber of Ukraine (Kiev) – about approach of force majeure circumstances or stixijno­go disasters in the territory of Ukraine;

• decisions of the President of Ukraine on introduction of an emergency ecological situation in separate districts of Ukraine, approved by the Verkhovna Rada of Ukraine;

• decisions of Cabinet council of Ukraine on a priznayoniya of separate districts of Ukraine postradavshi­mi from flood, a drought, a fire and other types of elemental disaster;

• the conclusions of other bodies authorized soglasyono to the current legislation to certify the facts of existence of force-majeur circumstances.

Date of emergence of force majeure circumstances can prove to be true the decision on a restruktuyorizatsiya (delay) of payment of FSN, accepted Verkhovyonym Sovetom of the Autonomous Republic Crimea, oblastyony, Kiev and Sevastopol city so­vetami, coordinated with the Ministry of Finance and the Ministry of an agrarian policy of Ukraine. Resheniyoem of the above-named bodies is defined term of a deyyostviye of restructuring (delay) of the sums of FSN.

Legislative bases of restructuring

In case of emergence of force-majeur obstoyayotelstvo by the Supreme Council of the Autonomous Republic Crimea, regional, Kiev and Sevastopol goyorodsky councils, in coordination with Ministeryostvom of finance of Ukraine and the Ministry of an agrarian policy of Ukraine, make the decision on a restrukyoturizatsiya (delay) of payment of FSN by the nalogoplatelyyoshchik who has suffered losses from such circumstances. Osyonovany for decision-making is the petition of the taxpayer (Law No. 320 Art. 9).

Let’s notice that the Law on the State budget for 2006 (Art. 70) forbids to carry out during 2006 a restyorukturizatsiya or debt cancellation (ne­doimki) subjects of managing on taxes, sbo­ram (to obligatory payments) and also to grant a delay of terms of its payment.

As to a delay of payment of the current payments on FSN, i.e. those which term of payment at date of a nayostupleniye of force-majeur circumstances didn’t come, the delay of payment of such payments isn’t forbidden by the vysheupomyayonuty Law.

About an order of carrying out restructuring

Let’s remind that restructuring (delay) – this transferring of payment of the sum of FSN for later term of payment.

The order of carrying out restructuring of payment of the sums of FSN in case of emergence a swagger-mayozhornykh of circumstances is approved by the Order No. 562 (further – the Order No. 562).

The sum of FSN added from date of emergence of force-majeur circumstances until the end of the year is subject to restructuring (delay), in kotoyory such force-majeur circumstances arose (Order No. 562 item 3.2).

The main condition of receiving permission to a restyorukturizatsiya (delay) of payment of FSN is nedoyopushcheny educations by the payer such na­loga a new tax duty, namely svoyevreyomenny payment of the current payments and the next part of the restructured (delayed) sum.

Let’s notice that isn’t subject to restructuring (otsroch­ke) the bad tax debt which is subject to a spiyosaniye according to standards of the Law No. 2181 (for 2006 write-off of such duty is forbidden by the Law on Gosyobyudzheta for 2006).

upla­ty FSN can provide permission to restructuring (delay), within the polyonomochiya, concerning each special case (Order No. 562 item 2):

• Ukraiyona’s public tax administration – without sum restrictions;

• the public tax administrations in Avyotonomna the Republic of Crimea, areas, the cities of Kiyoevs and Sevastopol – for the sum no more than 3 million UAH.;

• the state tax inspections in the cities with regional division (except the cities of Kiev and Sevayostopolya), in areas, the cities without regional a deleyoniya, areas in the cities, interdistrict and objediyonenny state tax inspections – for the sum to 30 thousand UAH.

Registration of the decision on restructuring

The decision on restructuring of FSN is made out in a sleyoduyushchy order.

• With a view of restructuring (delay) of FSN the platelyyoshchik of such tax addresses in division of collecting a tax duty of body of gosudarstvenyony tax service in a place of registration. Thus the payer submits the corresponding written application with the instruction in is mute FSN sums concerning which restructuring (delay) he addresses.

The decision on a restrukturiyozatsiya (delay) of payment is attached to the statement FSN coordinated with Minagropolitiki and the Ministry of Finance of Ukraine.

• By results of consideration of the presented dokuyoment the head (his deputy) body of gosudaryostvenny tax service within five working days from the date of submission of the statement oformlya­et the decision of taxing authority on restructuring (delay) of the sum of FSN on the established form in duplicate: the first – for the taxpayer, vtoyory – for body of national tax service.

Contract on restructuring

After registration or obtaining the decision on a restrukyoturizatsiya (delay) of the sum of FSN between body of goyosudarstvenny tax service in a place of a registrayotsiya of the payer of FSN and this payer zaklyu­chaetsya in the established form the Contract on a restrukyoturizatsiya (delay) (further – the Contract). In Dogovoyora the restructured (otsrochenyony) sums of FSN which are subject to repayment, and terms of their repayment are defined.

It is necessary to note that from the date of Contract signing for the restructured (delayed) sums of FSN the fine and penalties aren’t charged. In a case if the Contract was signed later, than polucheyono the relevant decision (permission), at a nayochisleniye for untimely payment of FSN of a fine and penalties such decision is an osnoyovaniye for their cancellation.

The contract on restructuring (delay) can be ahead of schedule terminated:

• at the initiative of the taxpayer – in case of doyosrochny repayment of the sum of FSN;

• at the initiative of body of national tax service – in accumulation cases nalogoplatelshchiyoky a new tax duty (at failure to pay by a naloyogoplatelshchik of the current payments in the budget after the conclusion of the Contract) or at untimely payment of the sum of FSN or its parts.

Next day after Contract cancellation for the restructured (delayed) sums, ostav­shiesya unpaid, the fine and shtrafyony sanctions in the sizes provided by the deystvuyuyoshchy legislation are charged. That is after Contract cancellation action of the tax credit comes to an end, and obligations on repayment of debts are accompanied by charge of a fine and penalties.

Confirmation of the status of the payer of FSN the next year

By the law of Ukraine No. 320 (paragraph of the third part one of Art. 9) it is defined that at emergence at a nalogoyoplatelshchik of force-majeur circumstances and a prinyayotiya of the decision on restructuring (delay) of payment of FSN to such taxpayer next tax year of the requirement of parts of the first and vtoyory Art. 2 of the Law of Ukraine No. 320 aren’t applied. What does it mean?

It means that such enterprises have the right os­tatsya payers of FSN the next year and not op­redelyat specific weight of realization of selskokhozyaystvenyony production in total amount of a gross income. That is such enterprises shouldn’t represent next year Calculation of specific weight of the income of a reayolizatsiya of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise for the previous fiscal (tax) year which is made for confirmation of the status of the payer of FSN.

List of documents

1. The law on the State budget for 2006 – the Law of Ukraine from 20.12.05 of No. 3235-IV About the Government budget of Ukraine for 2006.

2. The law No. 320 – the Law of Ukraine from 17.12.98 of No. 320-XIV About the fixed agricultural tax ("Balans-Agro", 2006, No. 1 – 2, special issue).

3. The law No. 2181 – the Law of Ukraine from 21.12.2000 of No. 2181-III About an order of repayment of obligations of taxpayers before budgets and the state specialized funds.

4. An order No. 562 – the Order of carrying out by bodies of national tax service of restructuring (delay) of payment of the sums of the fixed agricultural tax in case of emergence of the force-majeur circumstances, approved by the order of the Public tax administration of Ukraine from 28.09.04 of No. 562 ("Balans-Agro", 2004, No. 21, page 5).

(On Balans-Agro newspaper materials).