Instalmant arrears FIU: new rules

Section VIII «Final and Transitional Provisions" of the Law of Ukraine "On the collection and accounting of a unified state social insurance ox 08.07.10, № 2464-VI was the mechanism of installment debt to pay premiums to the Pension Fund. Now taxpayers are entitled to a single payment within six months from 12.6.2012 (the date of enactment of the law) installments existing at the date of signing this agreement the old debt to pay pension contributions arising in the period to 31.12.10, the order of the PFC to the place of production registration must submit an application.

Within 10 days of PFU required to decide and conclude with the debtor contract installment debt. An entity can repay the arrears in equal installments over the 24 calendar months from the date of application. The only condition is the lack of paying a single fee, as at the time of the contract and during its validity. Violation will result in termination. Also, when signing the contract automatically write off fines and penalties that accrued or assessed in connection with such debt.

12.06.12 entered into force the Law of Ukraine of 15.05.12, № 4676-VI, amending Sec. 1, § 8, p. 9 of the Law of Ukraine on the SSC. Mining enterprises postponed the deadline for paying a single fee for 28 month following the reporting period of other companies, is still - 21 of the month following the reporting month. But this does not relieve the mining enterprises to transfer accrued only contribute simultaneously with payment of income Sec. 2, § 8, p. 9.