Challenging the Pension Fund's decision to collect a fine: successful experience of going to court

Sample statement of claim for cancellation of a fine

The complaint must indicate the name of the body where the complaint is being filed (court or traffic police), the date, the number of the resolution regarding the case of an administrative offense, and provide arguments proving, in your opinion, the illegality of the accusation. It is worth noting that consideration of a complaint by the traffic police is in practice only a formality. Meanwhile, clause 18.1 of the traffic rules obliges the driver to reduce speed and, if necessary, stop to give way to pedestrians at the crossing and when his car is just approaching this crossing. 2) Clause 18.1 of the traffic rules obliges the driver to reduce speed when approaching a crossing, and if necessary, stop if there are pedestrians at this crossing, but not just any, but only those who may be in danger or an obstacle.

There is a legal way to loosen the bank stranglehold; to do this, you need to file a petition with the court to reduce the interest on the loan. Typically, banks delay submitting a claim for a problem loan to the court until the end of the period during which financial institutions have the legal right to collect the debt from the borrower.

Drivers accuse inspectors of falsifying reports issued for speeding and misusing measuring devices. According to the public organization Avtrans, over the past few months the number of complaints filed against decisions made by traffic cops has increased more than 10 times. A complex application contains the necessary points for details.

To enter them correctly, you need to understand the principle.

The easiest way to do this is by looking at the sample below. Perhaps you have discovered inaccuracy or incorrect information, please remind us of the erroneous information in the form of a comment under the sample.

And then the company has only one option - appealing the decision of the Pension Fund to collect arrears and fines on insurance contributions. So, how to mark the decision of the Pension Fund? The decision of the Pension Fund to collect arrears is the official document on the basis of which the payer is charged insurance premiums, penalties, and penalties that were not paid on time.

According to the Law, the Arbitration decision immediately enters into legal force and is not subject to appeal (anywhere). It is possible to cancel a decision in a state court only if the Arbitration does not have the Competence to consider the dispute. The State Order is issued for Court Decisions.

A writ of execution within 30-50 days (under financial guarantees of the Arbitration), which is executed by the State. Bailiffs. Of course, driving your whole life and not getting a single fine in Russia is practically impossible, even if you strictly follow the established traffic rules.

The fact is that in our country on the roads you can often see inappropriate road signs and markings, improper installation of road signs, and poor condition of the road surface. Formally, the transaction is considered completed. Moreover, such a purchase and sale scheme can be used regardless of the place of residence of both the seller and the buyer - the latter can register the car at any traffic police department in the country.

Free legal assistance

In accordance with part 3 of Art. 17 Federal Law No. 27-FZ of 04/01/96

Info B Arbitration Court of Moscow Plaintiff: Defendant: Cost of the claim: State duty: Case No. A40- Response to the statement of claim for the collection of a fine for late submission of information necessary for individual (personalized) accounting to the territorial body of the Pension Fund of the Russian Federation in the amount of rubles.

cop. The Arbitration Court of the City of Moscow is processing case No. A 40-, initiated on the basis of a statement of claim by the State Institution - the Main Directorate of the Pension Fund of the Russian Federation No. _ for the city.

Moscow and the Moscow region on the collection of a fine from OJSC "" for untimely submission of information necessary for individual (personalized) accounting to the territorial body of the Pension Fund of the Russian Federation in the amount of (thousand) rubles kopecks. The Plaintiff's claims cannot be satisfied for the following reasons.

1. date of application and signature of the applicant.
2. a formulated request to the court to mitigate penalties, taking into account the circumstances listed by the petitioner (you can also indicate the amount to which you would like to receive a reduction);

General issues of drafting a petition sent to the court are discussed in the article “How to correctly draft a petition to the court - sample.”

Grounds for reducing a fine (using the example of the Tax Code of the Russian Federation) It must be remembered that an inspectorate or court is competent to reduce a fine below the minimum limit, i.e. more than 2 times (see paragraph.

19 Resolution of the Plenum of the Supreme Court of the Russian Federation No. 41, Plenum of the Supreme Arbitration Court of the Russian Federation No. 9 dated June 11, 1999, letter of the Ministry of Finance of the Russian Federation dated May 16, 2012 No. 03-02-08/47, Resolution of the 7th AAS dated October 25, 2011 No. 07AP-8142/11) . Grounds for mitigation of sanctions, in addition to those listed in paragraph 1 of Art. If the circumstances specified in Part 1 of Article 43 of the Law on Insurance Contributions exist, the person is not liable for committing an offense (Part 2 of Article 42 of the Law on Insurance Contributions). The applicant agrees, “…”, provided for in Part 1 of Article 43 of the Law on Insurance Contributions.

However, the applicant believes that there are circumstances mitigating his liability for failure to fulfill the obligation established by the Law on Insurance Contributions. 4. The applicant believes that the following circumstances are circumstances mitigating the applicant’s liability for committing an offense in the form of a one-day delay in payment, which, in particular, include: 1.

The delay in providing the calculation was only 1 (One) day.

The circumstances of the delay and the objective (subjective) facts that caused it are indicated in the applicant’s objections sent to the control body. The applicant reasonably believes that each of the above circumstances separately, as well as their sufficiency and mutual connection, additionally confirm the presence of circumstances that were not examined by the control body, but can be recognized by the arbitration court considering the present case as circumstances mitigating the applicant’s liability.

Fine for non-compliance with order

Since 2021, the legislation on personalized accounting has introduced a new fine related to SZV-M. Note that it is not related to the out-of-date presentation of monthly reporting. The new fine concerns the method of submitting the SZV-M.

Please note that in 2021 it is possible to report using the SZV-M form “on paper” only if the report includes information for less than 25 people. If the report includes 25 or more insured persons, then you need to submit the report in the form of an electronic document signed with an enhanced qualified electronic signature (paragraph 3, paragraph 2, article 8 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) ) registration in the compulsory pension insurance system").

If in 2021 an organization or individual entrepreneur does not comply with the specified requirement regarding the method of submitting the SZV-M, then inspectors from the Pension Fund of the Russian Federation will have the right to impose a new fine of 1000 rubles. Since 2021, this fine has been added to Article 17 of Federal Law No. 27-FZ dated April 1, 1996.

Application to reduce the fine SZV-M

44 of Law No. 212 - Federal Law “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, which has been declared invalid since 01/01/2015. The Resolution No. 2-P dated January 19, 2016 states that in accordance with the legal positions of the Constitutional Court of the Russian Federation, expressed in the Resolution No. 4-P dated February 25, 2014, and I take into account the special role of the court as an independent and impartial arbiter and, at the same time, the most competent in the field of determining the legal fairness of the public authority, pending the adoption of appropriate changes in legal regulation, making a decision to take into account mitigating circumstances when applying sanctions for violation of the provisions of the legislation of the Russian Federation on insurance premiums is allowed only in exceptional cases and only in court, if the sanction was applied by an official of the fund, the court is not deprived of the opportunity to reduce the amount of the fine previously imposed on him.

We ask the court to take into account and take into account the following circumstances: previously, reports to the pension fund were submitted by the policyholder strictly on time, the policyholder was not held liable for a similar offense, the activities carried out by the policyholder are socially oriented, the policyholder has no arrears in paying insurance premiums, damage to the insured persons in the compulsory pension insurance system and the Pension Fund of the Russian Federation were not harmed, subsequent information for February 2021 was provided without violations, there was no intent in this violation.

Based on the above, guided by Articles 198, 199 of the Arbitration Procedural Code of the Russian Federation, I ASK:

• To recover from the State institution - the Office of the Pension Fund of the Russian Federation the costs of paying the state duty.
• To recognize as illegal the decision of the State institution - the Office of the Pension Fund of the Russian Federation No. ____ dated ____2017 on holding the Municipal budgetary educational institution liable for violating the legislation of the Russian Federation on individual (personalized) accounting in the compulsory pension insurance system, in terms of the amount of financial sanctions.

Application:

• Copy of Act No. ___ dated _____;
• A copy of decision No. ___ dated _____ on bringing to justice for committing an offense;
• Payment order for payment of state duty;
• A copy of the document confirming the authority to sign the application (order of appointment to a position or power of attorney for the right to sign the application)
• A copy of the notice of delivery of a copy of the application and attached documents to the interested person;
• A copy of an extract from the Unified State Register of Legal Entities of the applicant and the interested party;

Note: At your discretion, in addition to the required package of documents listed above, you can attach other documents confirming the circumstances on which the applicant bases the requirements of “____”_____________.

How to file an application to the court to reduce the fine for late submission of SZV-M?

Based on the results of the audit, the Pension Fund of Russia prepared a Decision on discrepancies in reporting: SZV-M from February 2021 to December 2021 is not represented by 1 ZL for each month.

Please advise how to apply to the Arbitration Court in order to reduce the Fine (11*500=5500 rubles). Extenuating circumstances are listed below. Please provide a link to a sample application and the cost (fee) for conducting the case (if there is a fee). And what are the overall prospects for reducing the Fine?

For information. Regarding the PFR Act, I (general director of the LLC) sent a Petition to the PFR with the following content:

Based on the results of the inspection, Act No. XXX dated December 17, 2019 (hereinafter referred to as the Inspection Act) was drawn up.

When reconciling SZV-STAZH for 2021 and SZV-M, discrepancies in the reporting were identified: SZV-M from February 2021 to December 2021 is not represented by 1 ZL for each month.

The amount of the fine is calculated at 500 rubles for each insured person.

In accordance with the Constitutional Court Resolution No. 349-O dated November 5, 2003 and No. 2-P dated January 19, 2016, the sanction must be proportionate to the violation and the damage caused, and the inability to individualize the punishment taking into account mitigating circumstances leads to a violation of the rights of contribution payers

An organization may cite the following as circumstances mitigating liability for committing the offenses specified in the Inspection Report:

1. The offenses reflected in the Inspection Report were committed unintentionally;

2. The organization is a bona fide taxpayer, charges and pays taxes in the manner established by the legislation of the Russian Federation, and also maintains accounting records in accordance with current rules (standards);

3. Lack of intent to commit an offense;

4. Disproportionate amount of the fine to the nature and severity of the violation, since no damage was caused to the budget;

5. Conducting activities in socially significant areas: organizing events in universities for students, donating educational literature to universities and enterprises;

6. At the time of the violation, the Limited Liability Company had been operating for less than a year; the outsourced accountant was on sick leave.

Based on the above circumstances, based on the above-mentioned norms of current legislation, XXX LLC requests a mitigation of the punishment for the offenses committed by reducing the amount of accrued penalties several times.

How to challenge a fine from the Pension Fund of Russia

In particular, indicate that you identified the error yourself and corrected it in a short time. And also note that the lack of information about the insured in the original SZV-M or an error in the submitted information did not entail (if this is, of course, the case) indexation and the actual payment of indexed pensions to pensioners. That is, the financial interests of the state were not damaged.

Submitting objections to the Pension Fund is your right, not your obligation.

Keep in mind that, having considered your objections, the Pension Fund of Russia: •is unlikely to decide not to hold you accountable (but it’s worth a try); •certainly will not reduce the size of the fine - the Pension Fund of the Russian Federation simply does not have such powers.

To do this, you will still have to go to court.

Help Law No. 27-FZ does not have a general rule about which days, working or calendar, the deadlines established by it should be counted.

Legal relations related to the payment of pension contributions, including in terms of monitoring their payment, are regulated by the Tax Code from 2021. Therefore, the courts believe that when calculating deadlines, one must also be guided by the norms of the Tax Code, see, for example,.

That is, a period defined in days is calculated in working days, unless this period is expressly stated in calendar days.

In this case, a working day is considered a day that is not recognized as a weekend and (or) a non-working holiday; .

At the end of the period allotted for submitting objections, the head of the territorial department of the Pension Fund of Russia will review the act and your objections (if they were submitted). He has 10 working days to do this (the period can be extended, but not more than a month). You have the right to be present when the act is considered.

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The Pension Fund must notify you of the place and time.

But if you do not appear, the act will be considered without you. After reviewing the act, the head of the territorial office of the Pension Fund must decide whether to hold you accountable or not.

If it was not possible to convince the FIU of innocence, you will be given (in person, by mail or via TKS) a decision to prosecute within 5 working days after signing; ; . You can appeal such a decision to a higher authority of the Pension Fund. You have 3 months to do this from the day you learned or should have learned about a violation of your rights.

That is, in this case - from the date of delivery of the decision.

Please note that, unlike tax disputes, the pre-trial procedure for resolving disputes with the Pension Fund of the Russian Federation is not mandatory.

You can skip this step. Or simultaneously file a complaint with both the higher authority of the Pension Fund and the court. The decision to prosecute will take effect 10 business days from the date it is delivered to you. And within the next 10 business days you will be sent a request to pay the fine; ; .

10 calendar days are allotted for voluntary payment of the fine from the date of receipt of the request.

Unless, of course, the requirement specifies a longer period.

If you do not pay the fine, the Pension Fund will be forced to go to court. You don’t have to wait for this, but appeal the decision of the Pension Fund yourself in court.

How to file objections to the PFR act under SZV-M and SZV-STAZH

A desk or on-site inspection by a representative of the Fund can be carried out, incl. to verify the information presented in the SZV-M report, as well as in the relatively new (submitted with reporting for 2021) SZV-STAZH report.

You can often hear the opinion that filing objections (or giving explanations during the inspection) is useless. However, this is not the case, and the opportunity to prove and defend one’s case is provided to the fee payer by law as a right.

It is advisable to submit objections to the Pension Fund of Russia act if only because it gives the policyholder the opportunity to:

weighed and thoughtfully formulate and present with argumentation your position on the questions of why exactly such and not other data are included in the calculations;

avoid undisputed debiting of funds from the account to pay off the imposed fine;

Challenging the Pension Fund's decision to collect a fine: successful experience of going to court

When considering a case, it is necessary not only to establish the fact of an offense, but also the degree of guilt of the offender.

To determine the degree of guilt of the offender, it is necessary to take into account both the severity of the offense and mitigating circumstances. The Pension Fund of the Russian Federation limited itself to only establishing the first without taking into account the circumstances mitigating the Payer’s liability.

In accordance with paragraph 4 of part 6 of Article 39 of the Federal Law, the head (deputy head) of the body for control over the payment of insurance premiums identifies circumstances that exclude the guilt of a person in committing an offense provided for by this Federal Law, or circumstances that mitigate or aggravate responsibility for committing an offense provided for by this Federal Law Federal law.

According to paragraph 4 of Article 44 of the Federal Law, circumstances mitigating or aggravating liability for committing an offense are established by the court or the body for control over the payment of insurance premiums that is considering the case, and are taken into account when bringing the said liability to justice. The Administration of the Pension Fund of the Russian Federation referred to the absence of circumstances mitigating the Payer's liability, arguing that such circumstances can only be those provided for in Article 44 of the Federal Law: 1) the commission of an offense due to a combination of difficult personal or family circumstances; 2) commission of an offense under the influence of threat or coercion or due to financial, official or other dependence; 3) the difficult financial situation of an individual held accountable for committing an offense; 4) other circumstances that the court or the body for control over the payment of insurance premiums considering the case may be recognized as mitigating liability.

At the same time, the Pension Fund of the Russian Federation ignored the fact that this list is not exhaustive and, according to paragraph 4 of this article, mitigating circumstances also include other circumstances that the court or the body monitoring the payment of insurance premiums considering the case may be recognized as mitigating liability . In addition, with a combined interpretation of the above norms, it follows that the body monitoring the payment of insurance premiums, when considering inspection materials about an offense and determining the amount of a fine, must identify and take into account circumstances mitigating the payer’s liability due to direct instructions of the law.

Subsequently, the Arbitration Court, having examined the circumstances of the offense and the degree of guilt of the payer, fully agreed and took into account when making a decision the mitigating circumstances referred to by the Payer, recognizing that these circumstances were unlawfully not taken into account by the Pension Fund of the Russian Federation when making the decision to attract to liability. The failure to provide calculations for insurance premiums on time was the result of a technical failure

Decision of May 2, 2021 in case No. A55-32189/2016

By a court ruling dated 02.02.2017, the counterclaim was accepted for court proceedings in the framework of this case in accordance with Art. , , and the case was assigned for consideration according to the general rules of claim proceedings in accordance with the provisions of paragraph.

5 tbsp. . The applicant's representative at the court hearing supported the stated demands in full on the grounds set out in the application, and submitted a response to the defendant's statement of claim, which was attached by the court to the case materials.

The representative of the interested party objected to the satisfaction of the application of the private educational institution "Eureka" school on the grounds set out in the response, and asked to satisfy the counterclaim in full. At the court hearing on April 18, 2021, in accordance with Art.

The Arbitration Procedural Code of the Russian Federation has been adjourned until April 24, 2021.

Information about the break in the court hearing in case No. A55-32189/2016 was posted on the official website of the Arbitration Court of the Samara Region: https://www.samara.arbitr.ru.

Having examined the case materials, heard the arguments of the persons participating in the case, and assessed in the aggregate the evidence presented in the case, the arbitration court finds the stated claims under the initial and counterclaim to be satisfied in part on the following grounds.

As follows from the case materials, on October 25, 2016, the Deputy Head of the Pension Fund of the Russian Federation in the Kirov and Industrial districts of the city of Samara made Decision No. 364 to hold the private educational institution Eureka School accountable for committing a violation of the legislation of the Russian Federation on individual (personalized) registration in the compulsory system pension insurance provided for in Part 4 of Article of Law No. 27-FZ in the form of a fine in the amount of 41,000.00 rubles. According to this Decision, the bodies of the Pension Fund of the Russian Federation identified a violation in the form of untimely provision of information for August 2021, necessary for individual (personalized) accounting in the compulsory pension insurance system. That is, the deadline for providing information about each working insured person in the SZV-M form for August 2021.

no later than September 10, 2021. This information was submitted on September 13, 2016. With the entry into force of the Federal Law of the Russian Federation of July 24, 2009 No. 212-FZ

“On insurance contributions to the pension fund of the Russian Federation, the social insurance fund of the Russian Federation, the federal compulsory medical insurance fund”

(hereinafter Law No. 212-FZ), from 01/01/2010

The Pension Fund of the Russian Federation is the administrator of insurance contributions for compulsory pension insurance and compulsory health insurance.

According to Article No. 27-FZ of Law, the body carrying out individual (personalized) accounting in the compulsory pension insurance system is the Pension Fund of the Russian Federation.

In accordance with Article of Law N 27-FZ, the policyholder is obliged to submit, within the prescribed period, to the authorities of the Pension Fund of the Russian Federation information about the insured persons determined by this Federal Law. Articles of the Law

Late reporting: fines 2020

Organizations and individual entrepreneurs making payments and other remuneration to individuals are required to submit a report in the SZV-M form to the territorial divisions of the Pension Fund of Russia. This obligation was enshrined in 2020 in paragraph 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” The same law also provides for liability in the form of fines for late delivery of SZV-M. Article 17 of the law states that failure by the policyholder to submit within the prescribed period or submission of incomplete and (or) false information will entail a fine of 500 rubles in relation to each insured person.

If you want to know how much you will be fined for late submission of SZV-M in 2021, then you need to multiply 500 rubles by the number of individuals about whom you must report - employees and those with whom your organization has entered into civil law contracts.

An example of calculating a fine.

Let’s assume that the organization is late submitting the SZV-M report for January 2021. It had to be submitted no later than February 15th. However, in fact, the report was submitted to the Pension Fund only on February 22. A total of 105 people are listed in the report. Therefore, the fine for late submission of SZV-M in 2021 will be 52,500 rubles (500 × 105). Below in the table we present the amount of fines for late submission of SZV-M in 2020. As an example, we give fines from 1 to 25 individuals in the report (inclusive).

petitions to reduce the amount of the fine

112 of the Tax Code of the Russian Federation:

• Violation of the requirements of the Tax Code of the Russian Federation, if the violator was threatened or forced to commit an offense.
• Difficult financial situation of the offender.
• If the violation is committed due to official or financial dependence on any person.
• Committing a violation due to a combination of difficult circumstances (personal or family).

In addition, one can refer to remorse for the violation committed, lack of intent to cause unlawful consequences, and full repayment of tax debt after the initiation of the case. Petitions to reduce the fine are made in writing, in any form.

The document is handed over to the official who is considering the case, or to the judge.

It describes the grounds according to which the citizen being prosecuted wants to reduce the fine. The list of reasons is given above. It is advisable to attach evidence to the petition that substantiates the circumstances specified in the document.

The content of the petition may be as follows:

• A request to reduce the fine, the amount of the fine that the applicant wishes to pay.
• Link to legal provisions containing grounds for reducing the fine (we outlined them above).
• Information about the case under consideration: article of the Code of Administrative Offenses of the Russian Federation or the Tax Code of the Russian Federation, circumstances of the violation.
• Applicant's signature.

A petition for installment payment of a fine can be filed both in an administrative offense case and in a tax case.

For example, if the violator cannot pay the fine due to a difficult financial situation, it is advisable to attach a 2-NDFL income certificate; information about dependent children; information about credit and other debt obligations, and others.

In an administrative case, it is filed on the basis of Art. 31.5 of the Code of Administrative Offenses of the Russian Federation, and for tax purposes - on the basis of Art. 64 Tax Code of the Russian Federation. According to the Code of Administrative Offenses of the Russian Federation, a fine can be paid in installments for a period of up to 3 months. When a request for an installment plan is granted, the decision indicates that an installment plan has been granted, the amount of the monthly payment and the installment period.

As for tax offenses, the possibility of paying a fine in installments is provided for in Art. 64 Tax Code of the Russian Federation. An application can be submitted to the tax authority, and if it is found to be justified, then an installment plan will be granted.

Such a petition can theoretically be filed within the framework of a case of an administrative offense if the sanction of the article provides for an alternative to imposing a fine - the application of punishment in the form of a warning.

In this case, it is necessary to understand what the judge or official takes into account when assigning punishment. So, by virtue of Part 2 of Art. 4.1 of the Code of Administrative Offenses of the Russian Federation takes into account:

• Identity of the culprit.
• The nature of the offense (how serious it is).
• Mitigating and aggravating circumstances.
• Property status.

If you submit such a petition, it must indicate that the violation did not entail serious consequences (if so), that the perpetrator is characterized positively (provide characteristics, awards, etc.), that he has an unfavorable financial situation (documents that confirm we listed above) that he has mitigating circumstances (their list is also stated above).

Sample petition to reduce a fine to the tax office

From the date of receipt of the payment request, the organization has 10 days to ask the Federal Tax Service to mitigate the punishment. It takes tax authorities no more than 10 days to consider the application if there is no need to verify the information.

If there is such a need, the review will last up to 30 days (1 calendar month), in special cases - 2 months. The document should be drawn up according to general requirements, regardless of the taxpayer’s status.

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An incorrectly drawn up document will be considered void, even if the citizen or institution had legal grounds for reducing the fine. There is no unified form, so we draw up a request to reduce the tax penalty in any form.

Don't forget to provide the required information:

• Full name of the head of the tax office.
• A detailed description of the results of the inspection performed.
• Request for mitigation of punishment.
• Information about your organization: name, INN/KPP, address, telephone.
• List of attached supporting documents.
• Name, number and date of the document establishing the tax penalty.
• Indication of mitigating factors.
• Date and signature of the responsible person (manager or chief accountant).
• Institutional seal, if available.

Let's draw up a document using an example.

GBOU DOD SDYUSSHOR "ALLUR" submitted the income tax return for the 1st quarter of 2021 late - May 11 (deadline April 28).

The Federal Tax Service sent a desk inspection report.

The organization also has the right to claim a complete abolition of punishment. To do this, you need to send a request to cancel the fine to the tax office.

The circumstances under which a fine can be canceled are established in Art.

111 of the Tax Code of the Russian Federation, namely:

1. implementation of official written explanations from authorized bodies regarding the identified offense;
2. the person who committed the unlawful act was in a sick condition;
3. natural disaster, emergency or force majeure;
4. other circumstances that may be recognized by the Federal Tax Service or the court as mitigating.

Let's draw up a document using a similar example. GBOU DOD SDYUSSHOR "ALLUR" submitted the income tax return for the 1st quarter of 2021 late - May 11 (deadline April 28).

The reason is an emergency situation, a power outage, lack of access to the Internet. The Federal Tax Service sent a desk inspection report.

Let's prepare a petition. Share with friends: Along with this material, people often search for: Special accounting rules have been established for fire extinguishers.

Let's figure out how to properly compile a fire extinguisher maintenance log. January 14, 2021 The production control journal complements the corresponding program; it is mandatory for all public sector enterprises.

The article will tell you how to correctly maintain such a document. January 27, 2021 An act of violation of labor discipline is a document necessary for the correct execution of the procedure for imposing a disciplinary sanction on an employee.

Sample claim for reduction of PFR fine

It is also necessary to set out the circumstances mitigating liability, in the opinion of the organization. The Pension Fund of the Russian Federation decided to apply financial sanctions with reference to the act.

Sample. Letter of objection to the PFR desk audit report To reduce the fine, write a statement of claim to. Penalty for late submission of SZV-M in 2021 When you prepare a report on the SZV-M form for March of the year, check to see if the new form has been approved. It will now be more difficult to cancel penalties for mistakes.

The article contains the deadline for submission, the current form and sample filling, as well as recommendations from experts and fund employees that will help to prevent errors in the report and avoid disputes.

The editors have collected controversial situations that arise in the work of many chief accountants and made recommendations on how to act correctly in a given case. Our tips will help you avoid fines. And if fines could not be avoided, then a selection of arguments will help reduce or eliminate them altogether.

Reporting on SZV-M: cheat sheet. Every month the Pension Fund expects from policyholders information about the insured in the SZV-M form.

Challenging the Pension Fund's decision to collect a fine: successful experience of going to court What to write in it?

Sample, examples. In pension legislation Art.

Therefore, the amount of the fine is not subject to revision and reduction by the pension fund authorities. By listing them together, you increase your chances that the fine will be reduced. Tax legislation establishes the size of sanctions for committing an offense depending on the scale and nature of the damage caused.

Penalties are calculated as a percentage of the amount of unpaid, unwithheld or unremitted tax. How to submit a petition to reduce the fine to the tax office Promotion of the month 8 - We received a fine for submitting SZV-M reports - we were 1 day late on the deadline. We thought that we had sent everything - but in the end, it turned out that now we need to pay a huge fine. Have you heard that you can challenge such fines?

Thank you very much in advance! Reducing the fine for late submission of the SZV-M report to the Pension Fund of Russia Reporting must be submitted by On this day, the report was generated, but could not be sent, i.e. It was sent. The fact of submission was reported to the Pension Fund of the Russian Federation, but we were warned that the company would be fined in the amount rub. How can you avoid a fine or at least reduce it?

At the same time, you can appeal the amount of the fine in court, citing mitigating circumstances: Intelligent service for selecting judicial practice.

He thinks like a lawyer, only faster.

In this regard, the fine was imposed correctly (unless, of course, there are others, pay for filing a claim, pay the state fee and in the end. SZV-M fines in 2021: for late submission and errors. We will tell you who faces a fine for late submission of SZV-M in year, in what amount and whether it can be avoided.These are, first of all, companies in which employees work under employment contracts.

Such employees must submit SZV-M, regardless of whether they receive contributions subject to contributions or not. See why the pension fund does not accept SZV-M.

Good chances

A company that is late in submitting a report will be fined. Moreover, the Pension Fund will take a formal approach and assign a fine based on the total number of people in the report. Officials cannot reduce the amount of the fine. However, the court can reduce the amount of the fine. How to challenge a fine for SZV-M? File a claim. We list the circumstances that will help reduce the fine.

This is the current judicial practice regarding fines for SZV-M.

Read also

16.01.2021

Sample claim for reduction of PFR fine

Legal position of the Payer when appealing the decision of the Pension Fund of the Russian Federation When considering a case, it is necessary not only to establish the fact of an offense, but also the degree of guilt of the offender. To determine the degree of guilt of the offender, it is necessary to take into account both the severity of the offense and mitigating circumstances. The Pension Fund of the Russian Federation limited itself to only establishing the first without taking into account the circumstances mitigating the Payer’s liability.

In accordance with paragraph 4 of part 6 of Article 39 of the Federal Law, the head and deputy head of the body for control over the payment of insurance premiums identifies circumstances that exclude the guilt of a person in committing an offense provided for by this Federal Law, or circumstances that mitigate or aggravate responsibility for committing an offense provided for by this Federal Law . According to paragraph 4 of Article 44 of the Federal Law, circumstances mitigating or aggravating liability for committing an offense are established by the court or the body for control over the payment of insurance premiums that is considering the case, and are taken into account when bringing the said liability to justice. The Administration of the Pension Fund of the Russian Federation referred to the absence of circumstances mitigating the Payer’s liability, arguing that such circumstances can only be those provided for in Article 44 of the Federal Law:

At the same time, the Pension Fund of the Russian Federation ignored the fact that this list is not exhaustive and, according to paragraph 4 of this article, mitigating circumstances also include other circumstances that the court or the body monitoring the payment of insurance premiums considering the case may be recognized as mitigating liability .

In addition, with a combined interpretation of the above norms, it follows that the body monitoring the payment of insurance premiums, when considering inspection materials about an offense and determining the amount of a fine, must identify and take into account circumstances mitigating the payer’s liability due to direct instructions of the law. Circumstances mitigating the Payer's liability The untimely provision of calculations for insurance premiums arose as a result of a technical failure on the Internet.

The arbitration court established that on the 1st the Payer began generating and downloading the required reports in electronic form.

During the download, technical problems arose on the external Internet network, which was confirmed by a letter from the organization providing Internet access services. Due to a technical failure, all the necessary reporting was uploaded to the server of a specialized telecom operator only on the 1st, after the technical problems were resolved by the Internet service provider. Thus, the fact of the offense has been established, but is of a formal nature.

The actual fulfillment by the payer of obligations to provide the Pension Fund of the Russian Federation with the required calculation of insurance premiums. Insignificant period of delay.