Extraction from the above-stated letter with the comment according to which agricultural enterprises can apply for the budgetary grants for animal husbandry development even in the presence of debt to Social insurance fund on an unemployment case is given.
The LETTER of the Ministry of Justice of Ukraine from 26
CONCERNING DEFINITION OF DEBT TO SOCIAL INSURANCE FUND ON THE UNEMPLOYMENT CASE THE BASIS FOR THE UNACCORDANCE TO SUBJECTS OF MANAGING OF FINANCIAL SUPPORT
(Extraction)
In connection with your letter <…> about a predostavleyoniya of an explanation of the legislation otnositelyyono definitions of debt to Fund obligatory state socialnogo insurance of Ukraine on an unemployment case the basis for an unaccordance to subjects of a hoyozyaystvovaniye of financial support, predusmotyorenny point 2 of the Order of use in 2008 of the means provided in the Government budget for development of animal husbandry, utverzhyodenny the Resolution of Cabinet council of Ukraine from March 1, 2007 of No. 3481, the Ministry of Justice reports.
According to point 2 of the specified Order budgetary funds go to agricultural enterprises, educational and scientific issledovatelskim to farms of agrarian higher educational institutions irrespective of an organizational and legal form of managing and a sobyostvennost form (except the agricultural predyopriyatiya having delayed more than on half a year the tax arrears, collecting (obligatory payments) before budgets and goyosudarstvenny specialized funds).
According to parts of the second and third article 2 of the Law of Ukraine About taxation system gosudaryostvenny specialized funds – it is the funds created according to laws of Ukraine and are formed at the expense of defined by laws of Ukraine of taxes and fees (obligatory payments) legal entities irrespective of forms of ownership and fiziyochesky persons.
The state specialized funds join in the Government budget of Ukraine, except Fund of guaranteeing deposits of individuals, Pensiyoonnogo of fund of Ukraine.
According to parts of the first, second and fifth article 8 of the Law of Ukraine About obligatory state social insurance on sluchaj unemployments Fund of obligatory gosuyodarstvenny social insurance of Ukraine on an unemployment case (further – the Fund) is created for management of insurance on a case of unemployment, implementation of collecting and accumulation of insurance fees, control of use of means, vyplaty providing and providing social services, implementation of other functions according to this Law and the fund charter.
The fund is the trust centralized strayokhovy fund, noncommercial samoupravlyayushhejsya the organization. The state is the guarantor of providing the insured persons and granting the corresponding social services by it Fund.
Fund doesn’t join in Gosuyodarstvennogo’s structure of the budget of Ukraine.
Deputy minister of Century LUTKOVSKAYA
Balans-Agro newspaper editorial office COMMENTS
DEBT TO FUND – NOT THE HINDRANCE FOR OBTAINING GRANTS
In the published letter the Ministry of Justice answers to an important question: whether can apply a selkhozpredyopriyatiya for the budgetary grants for animal husbandry development in the presence of a zadolzhenyonost before Social insurance fund on an unemployment case? The conclusion of Ministry of Justice is unequivocal – can, as means of this Fund don’t join in structure of the Government budget of Ukraine. Therefore, the debt of agricultural producers isn’t the basis for refusal to such subjects of managing in financial support.
And though in the letter it is a question only of the grants connected with animal husbandry, we consider that such conclusion will be fair and for all other budgetary programs of state support of agricultural producers.