Reference
The document has been developed by the Ministry of Labour.
The Resolution establishes new grounds for deeming debts unrecoverable, and writing off debts on insurance premiums to state non-budgetary funds and debts on accrued penalties and fines. These substantiations are similar to those under Tax Code Article 59 on writing off unrecoverable debts with respect to federal taxes and dues.
According to the Resolution, the debts on penalties and fines are considered unrecoverable in the following cases:
1) when the court issues an act under which monitoring bodies responsible for insurance premiums lose the possibility of claiming a debt on insurance premiums due to the expiration of the claiming period;
2) when banks keep the amounts of insurance payments, penalties and fines transferred from the bank accounts of payers of insurance premiums while these amounts have not been transferred to the budgets of state non-budgetary funds if, on the day these amounts are deemed unrecoverable, these banks are liquidated.
The Resolution elaborates a list of documents, based on which a decision on unrecoverable amounts is taken.
According to the Pension Fund evaluation, the debt of 44.5 billion roubles is deemed unrecoverable as of January 1, 2013.