Non-payment of premiums must be proved FSS - 10 October 2011

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18:34 Non-payment of premiums must be proved FSS
Non-payment of insurance premiums could lead to fines only after proof of guilt of the insured. Moreover, the evidence base to gather representatives of the Social Insurance Fund. This was pointed out the Ministry of Finance in its letter № 03-02-07/1-343 on September 26, 2011. Office clarified that non-payment of insurance premiums must first be proven by the FSS. And after that appointed by the penalties. Non-payment or incomplete transfer of tax amounts, in our case, the premiums for understatement of the tax base, or an incorrect calculation of the amount shall be punished by a fine. He currently is 20 percent of the unpaid amount. In his time, a penalty he spoke the Social Insurance Fund in a letter from N 02-03-10/05-5910 15.07.2010 Calculation of the penalty for late submission of contributions by the insured should be based on the accrued premium payable by the insured . As well as the previously published material, we have said about the demand for payment of interest on the premiums. In the non-payment of premiums decision to impose penalties shall Internal Revenue Service, using the position to bring to the tax liability for these violations. In addition, late payment entails more and impose penalties.
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