国内政策【切换】 国际政策

2016 年 12 月 19 日第 51 号联邦行政当局规范法案公报14（英文版）

ORDER OF THE STATE ATOMIC ENERGY CORPORATION "ROSATOM" dated November 9, 2016 No. 1/28-NPA On approval of the Procedure for the adoption by the State Corporation "Rosatom" of decisions on recognizing uncollectible debt on payments to the federal budget Registered by the Ministry of Justice of Russia on December 2, 2016 Registration No. 44546 In accordance with Article 47.2 of the Budget Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 31, Art. 3823; 2016, No. 1, Art. general requirements for the procedure for making decisions on recognizing uncollectible debts on payments to the budgets of the budget system of the Russian Federation" (Collected Legislation of the Russian Federation, 2016, No. 20, Article 2833) and in order to improve the organization of work to reduce bad debts in the State Corporation " Rosatom" I order: To approve the Procedure for the adoption by the State Corporation "Rosatom" of decisions on recognizing uncollectible debt on payments to the federal budget in accordance with the annex to this order. Director General A.E. Likhachev ______________ Annex Procedure for making decisions by the State Corporation "Rosatom" on declaring debts on payments to the federal budget uncollectible requirements for the procedure for making decisions on recognizing uncollectible debts on payments to the budgets of the budget system of the Russian Federation, approved by the Decree of the Government of the Russian Federation dated 06.05.2016 No. 393 (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2016, No. 20, art. 2833) and determines the rules for making decisions by the State Corporation Rosatom on recognizing uncollectible debt on payments to the federal budget (hereinafter referred to as the budget), which arose in the course of the implementation by the State Corporation Rosatom powers of the budget revenue administrator. 2. In accordance with Article 47.2 of the Budget Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 31, Art. 3823; 2016, No. 1, Art. 26), the grounds for the adoption by administrators of budget revenues of decisions on recognizing uncollectible debt on payments to the budget are the following established cases: 1) the death of an individual paying payments to the budget or declaring him dead in the manner prescribed by the civil procedural legislation of the Russian Federation; 2) declaring bankrupt an individual entrepreneur - a payer of payments to the budget in accordance with Federal Law No. 127-FZ of October 26, 2002 "On Insolvency (Bankruptcy)" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, No. 43, Art. 4190; 2004, No. 35 , item 3607; 2005, No. 1, item 18, 46; No. 44, item 4471; 2006, No. 30, item 3292; No. 52, item 5497; 2007, No. 7, item 834; No. 18 , Item 2117; No. 30, Item 3753, 3754; No. 41, Item 4845; No. 48, Article 5814; № 49, pp. 6078, 6079; 2008, № 30, pp. 3616; № 49, § 5748; 2009, № 1, pp. 4, 14; № 18, pp. 2153; № 29, pp. 3582, 3632; № 51, § 6160; № 52, § 6450; 2010, № 17, pp. 1988; № 31, pp. 4188, 4196; 2011, № 1, Article 41; № 7, Article 905; № 19, Article 2708; № 27, § 3880; № 29, § 4301; № 30, Article 4576; № 48, § 6728; № 49, pp. 7015, 7024, 7040, 7061, 7068; № 50, pp. 7351, 7357; 2012, № 31, pp. 4333; № 43, § 5787; № 53, pp. 7607, 7619; 2013, № 23, pp. 2871; № 26, Article 3207; № 27, pp. 3477, 3481; № 30, Article 4084; № 51, § 6699; № 52, pp. 6975, 6979, 6984; 2014, № 11, pp. 1095, 1098; № 30, § 4217; № 49, § 6914; № 52, § 7543; 2015, № 1, Art. 10, 11, 35; No. 27, Art. 3945, 3958, 3967, 3977; No. 29, art. 4341, 4350, 4355, 4362; 2016, no. 1, art. 11, 27, 29; No. 23, Art. 3296; No. 27, art. 4225, 4293) in terms of debt on payments to the budget, not repaid due to the insufficiency of the debtor's property; 3) liquidation of an organization that pays payments to the budget in terms of debt on payments to the budget that have not been repaid due to the insufficiency of the organization's property and (or) the impossibility of repaying them by the founders (participants) of the specified organization within the limits and in the manner established by the legislation of the Russian Federation; 4) adoption by the court of an act, in accordance with which the State Corporation Rosatom loses the ability to collect debt on payments to the budget due to the expiration of the established period for its collection (statute of limitations), including the issuance of a court ruling on the refusal to restore the missed deadline for filing an application with the court to collect debt on payments to the budget; 5) the issuance by a bailiff-executor of a decision on the completion of enforcement proceedings and on the return to the recoverer of the executive document on the grounds provided for in paragraphs 3 and 4 of part 1 of Article 46 of the Federal Law of 02.10.2007 No. 229-FZ "On Enforcement Proceedings" (collection of legislation Russian Federation, 2007, No. 41, Art. 4849), if more than five years have passed since the date of formation of debt on payments to the budget , in the following cases: the amount of debt does not exceed the amount of claims against the debtor established by the legislation of the Russian Federation on insolvency (bankruptcy) for initiating bankruptcy proceedings; the court returned an application for declaring the payer of payments to the budget bankrupt or terminated the bankruptcy proceedings due to the lack of funds sufficient to reimburse the court costs for the procedures applied in the bankruptcy case. 3. In addition to the cases provided for in paragraph 2 of this Procedure, administrative fines that have not been paid within the prescribed period are recognized as uncollectible in the event of the expiration of the Code of Administrative Offenses established by Article 31.9 of the Russian Federation Code (Sobraniye Zakonodatelstva Rossiyskoy Federatsii 2002, No. 1, Art. 1; 2011, No. 17, Article 2312) the limitation period for the execution of a decision to impose an administrative penalty in the absence of grounds for interruption, suspension or extension of such a period. 4. The decision to recognize debts on payments to the budget as uncollectible is taken by the established on a permanent basis by the commission for the receipt and disposal of assets of the State Corporation "Rosatom" (hereinafter - the Commission) on the basis of the following documents: 1) extracts from the budget reporting of the State Corporation "Rosatom" on the accounted amounts of debt for making payments to the budget; 2) certificates of the measures taken to ensure the collection of debts on payments to the budget; 3) documents confirming cases of recognition of debts on payments to the budget as uncollectible, including: a document certifying the death of an individual - payer of payments to the budget or confirming the fact of declaring him dead (submitted in the case provided for in subparagraph 1 paragraph 2 of this Order); a document containing information from the Unified State Register of Individual Entrepreneurs on the termination of activities due to the bankruptcy of an individual entrepreneur - payer of payments to the budget (submitted in the case provided for by subparagraph 2 of paragraph 2 of this Procedure); a document containing information from the Unified State Register of Legal Entities on the termination of activities in connection with the liquidation of an organization paying payments to the budget (submitted in the case provided for by subparagraph 3 of paragraph 2 of this Procedure); a judicial act, according to which