Appendix 2 form 23 pfr. Application for refund of overpaid insurance premiums, penalties, fines

Arbitration Court of the Rostov Region composed of Judge M.A. Levina,

when keeping the minutes of the court session by the secretary of the court session Frolova

having been examined in open court in an insolvency case

(bankruptcy) Valentina Nikolaevna Fedyukova (born 03/08/1955; place

birth in Rostov-on-Don; place of residence: 344093, Rostov-on-Don, st. Tupolev,

15, apt. 73; TIN 616606262671; SNILS 030-587-661-52)

report of the financial manager on the progress of the procedure for selling the debtor's property

when participating in a court hearing:

in the absence of representatives of persons participating in the case;

Installed:

by decision of the Arbitration Court of the Rostov Region dated October 28, 2017

Fedyukova Valentina Nikolaevna was declared insolvent (bankrupt). Regarding

Fedyukova Valentina Nikolaevna introduced a procedure for the sale of property

in the amount of 2,312,042 rubles, of which 850,000 rubles. principal debt, 595,000 rub. interest for

use of loan, 850,000 rub. fines, 17,042 rubles. expenses for paying state duty,

included in the third stage of the register of claims of the debtor's creditors - Fedyukova

Valentina Nikolaevna as secured by a pledge of the debtor's property.

The court approved the financial manager of Valentina Nikolaevna Fedyukova -

Bogatyrev Sergei Gennadievich (TIN 616401596708, address for direction

correspondence: 344019, Rostov-on-Don, lane. Krasnoflotsky, 22, of. 132).

Information about the introduction of the property sale procedure was published in the newspaper

“Kommersant No. 230 dated 12/09/2017, p. 115.

By decision of the Arbitration Court of the Rostov Region dated February 15, 2019,

replacement of judge Abramenko R.A. and case No. A53-21491/2017 was submitted to the judge for consideration

Levina M.A.

As part of the insolvency (bankruptcy) case of Valentina Fedyukova

Nikolaevna is reviewing the financial manager’s report on the progress of the procedure

sale of a citizen's property.

The court announced the information received from the financial manager

additional documents, namely: a report from the financial manager with

attached documents, a petition to extend the period for the sale of property

debtor, for a period of 2 months, motivated by the fact that the activities within the framework of the procedure

not completed, the court considered the application to challenge the debtor’s transaction, however

the judicial act has not yet entered into legal force, as well as the petition for holding

court hearing in the absence of a representative of the financial manager.

insolvency (bankruptcy)”, the sale of a citizen’s property is introduced for a period of not

more than six months. This period may be extended by the arbitration court in

in relation to a citizen who is not an individual

entrepreneur, individual entrepreneur at the request of persons participating

in a bankruptcy case.

Considering that the proceedings within the framework of the case have not been completed, the court

considers the financial manager’s request to extend the implementation procedure

property of a citizen subject to satisfaction.

insolvency (bankruptcy)", Arbitration procedural

Code of the Russian Federation, court

Defined:

Schedule a court hearing to review the financial report

2019 at 14 o'clock. 30 min. on the premises of the Arbitration Court of the Rostov Region,

located at the address: Rostov-on-Don, st. Stanislavsky, 10/11-13, main

housing, cable 408.

To the financial manager - at least three days before the court hearing

submit all necessary documents provided for by the Federal Law “On Insolvency”

(bankruptcy)", including a report on the work done, on the use of funds

funds, minutes of the meeting of creditors, documents on the sale of the debtor’s property,

analysis of the debtor's financial condition. Notify all creditors of the date and time

consideration of the next report on the progress of the property sale procedure.

Submit evidence to the court.

The determination is subject to immediate execution and can be appealed to

procedure for appeal proceedings in the Fifteenth Arbitration Court of Appeal in

within fourteen days from the date of the ruling.

The appeal is submitted to the arbitration court of the appellate instance

through the Arbitration Court of the Rostov Region.

Judge M.A. Levina

Decision in an administrative case - first review

Information on the case

Case No. 12-103/2019

Judge of the Tomsk District Court of the Tomsk Region Pashuk I.O., having considered the complaint of the joint-stock company "Siberian Agrarian Group" (hereinafter referred to as JSC "Agrarian Group") (TIN, OGRN, registration date DD.MM.YYYY), legal address: , on Resolution of the senior state inspector of the Russian Federation in the field of environmental protection in the Tomsk region G.K.Yu. No. dated 09.11.2018 on imposing an administrative penalty for committing an administrative offense under Art. 8.5 Code of Administrative Offenses of the Russian Federation,

Installed:

JSC "Agrarian Group" violated the requirements of the environmental legislation of the Russian Federation, namely: DD.MM.YYYY an application was submitted to update accounting information about the facility (No.) that has a negative impact on the environment, containing false information about wastewater releases and discharges, which violated provisions of Art. 3, paragraph 1, art. 69 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”.

By the resolution of the senior state inspector of the Russian Federation in the field of environmental protection in the Tomsk region G.K.Yu. No. dated November 09, 2018, Agrarian Group JSC was found guilty of committing an administrative offense under Art. 8.5 of the Code of Administrative Offenses of the Russian Federation, was subjected to administrative punishment in the form of an administrative fine in the amount of 20,000 rubles.

Disagreeing with this resolution, Agrarian Group JSC appealed it, asking for the resolution to be canceled and the proceedings to be terminated. Explains that the Company erroneously indicated incorrect information in the application column. The absence of consequences of the violation indicates that it does not pose a significant threat to public relations regarding environmental protection, the violation is not malicious in nature, the violation did not entail any significant consequences, the violation does not pose a threat to the natural environment itself, and therefore, it is believed that there are grounds for recognizing the violation as minor.

At the court hearing, the representative of Agrarian Group JSC supported the arguments of the complaint in full.

After listening to the explanations of the parties and studying the materials of the administrative case, I come to the following conclusions.

Protocol on administrative offense No. dated DD.MM.YYYY was drawn up by the appropriate person, within the competence established by Art. 28.3 Code of Administrative Offenses of the Russian Federation.

The resolution imposing an administrative penalty No. dated DD.MM.YYYY was issued by the senior state inspector of the Russian Federation in the field of environmental protection in the Tomsk region G.K.Yu. in accordance with Art. 23.29 Code of Administrative Offenses of the Russian Federation. The punishment was imposed within the sanction of Art. 8.5 Code of Administrative Offenses of the Russian Federation.

Decided:

Resolution of the senior state inspector of the Russian Federation in the field of environmental protection in the Tomsk region G.K.Yu. No. dated 09.11.2018 on the imposition of an administrative penalty for the administrative offense committed under Art. 8.5 of the Code of Administrative Offenses of the Russian Federation in relation to the joint-stock company "Siberian Agrarian Group" - left unchanged, and the complaint of JSC "Agrarian Group" - without satisfaction.

The decision can be appealed to the Tomsk Regional Court within 10 days from the date of receipt of a copy of the decision.

Algorithm for the return of overpaid contributions

The policyholder has the right to return overpaid insurance premiums, penalties, fines, as well as amounts collected erroneously. To do this, you must fill out and send to the Pension Fund an application for the return of overpaid insurance premiums in Form 23-PFR. The latest version of the form was approved by Resolution of the Pension Fund Board of December 22, 2015 No. 511p.

It must be remembered that the form is valid from 02/08/2016 and can be submitted only for amounts overpaid before 01/01/2017. For later periods this form will not be accepted. Since 01/01/2017, the administration of contributions to the Pension Fund and the Compulsory Medical Insurance Fund is carried out by the tax inspectorate (clause 1 of article 30 of the Tax Code of the Russian Federation).

Form 23-PFR can be submitted either in paper or electronic form. Copies of payment orders confirming the fact of overpayment must be attached to the application. The application can be submitted within 3 years from the date of transfer of contributions. It must be reviewed no later than 10 days from the date of registration. It takes 1 month to transfer the amount to be refunded. If this deadline is violated, along with the refund, a penalty is paid for each overdue day in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Refunds of over-transferred contributions occur in full, except in cases where the organization submitting 23-PFR has debts for later periods. In this case, the debt will be deducted from the overpayment amount.

All of these provisions are spelled out in the no longer valid Law “On Insurance Contributions to the Pension Fund” dated July 24, 2009 No. 212-FZ, which is valid only for overpayments that arose before 2017.

Where to download form 23-PFR 2018 and how to fill out an application for compensation of insurance payments

Application for reimbursement of overpaid insurance premiums , penalties and fines in force in 2018 can be downloaded below:

Don't know your rights?

Form 23-PFR must necessarily contain the following information:

• full information about the policyholder (full and short names, registration number in the Pension Fund of the Russian Federation, legal address, INN, KPP);
• account details where the overpayment will be transferred.

Then you need to select the item that describes the category of overpayment (basic or additional contribution, penalties, fines).

If an overpayment occurs, the Pension Fund does not have the right to return the funds independently. Only an application from the policyholder in Form 23-PFR is the basis for the transfer of overpaid contributions.

If the Pension Fund of Russia discovers an overpayment, the policyholder must be notified within 10 days. Next, a reconciliation of calculations will be carried out, based on the results of which a report will be signed.

If contributions are reflected in personal reporting, the Pension Fund will not be able to return the money, since it has already been allocated to the individual accounts of employees. If such a situation arises, you can offset against future contributions.

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Form 23-PFR is filled out by the policyholder to return the overpayment of insurance premiums to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund that arose before 01/01/2017. For later overpayments, the request is submitted directly to the Federal Tax Service in the form provided by the Tax Code of the Russian Federation. Thus, the form will still be valid in 2018-2019, making it possible to return the overpayment of contributions for 2015-2016.

Form 23-PFR is used to return overpaid insurance premiums for pension and health insurance. Let's see how to fill it out.

The form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 22, 2015 No. 511p and in practice is briefly referred to as “Form 23 Pension Fund of the Russian Federation”; You can download the form below. Full title of the document: “Application for the return of overpaid insurance premiums, penalties and fines.” Applicable from February 8, 2016.

Where to send

In accordance with information from the Pension Fund itself, from January 1, 2017, it is the Pension Fund of the Russian Federation that has the right to make decisions on the return of overpaid contributions based on the application of the policyholder.

Form 23-PFR is recommended; when filling it out, it should be taken into account that since 2017, the administration of these payments has been carried out by the Federal Tax Service. Such changes occurred after a special clause was added to the second part of the Tax Code Chapter 34 ". Thus, it is the tax office that controls the correctness of deductions and calculations. All accountants are already accustomed to the fact that reporting, in accordance with Art. 30 Tax Code of the Russian Federation, is sent to the Federal Tax Service. It is to the tax office details that insurance premiums are deducted. However, since in the end the funds are sent to the Pension Fund, an application for the return of the overpayment must be sent to the fund branch at the place of registration.

How to fill out

The form is quite large, but it is quite easy to fill out. In the table with the transfer, you must select from the list the overpayment for which type of deduction was formed by ticking the desired item.

And of course, it is necessary to provide information to identify the person, affix the signature of an authorized manager and a seal (if the organization has one).

• the addressee is the head of the division of the Russian Federation PR under whose jurisdiction the taxpayer is located. You can simply find out from specialists or on the official website;
• it is necessary to indicate the full name of the legal entity and last name, first name, patronymic - for an individual entrepreneur;
• Taxpayer details are necessary for his accurate identification. In the “KPP” and “TIN” fields, experts recommend entering the data of the policyholder, not the bank, but since there are no official clarifications on this matter, and there are doubts, it is better to clarify this information at the territorial branch of the Pension Fund. In the “OKTMO” field the code for the location of the policyholder is entered;
• The amounts requested for refund are indicated in the table.

The pension fund will consider the application and, if the decision is positive, will accrue amounts based on the information received.

Return procedure

The application can be submitted within three years from the date of payment. The Fund must make a decision on return or refusal within 10 working days from the date of receipt of the application and transfer the amounts within a month. If this deadline is violated, penalties are provided. If the policyholder has a debt to the fund, the overpaid amount is credited against it. It is impossible to return funds indicated in personalized reporting if they have already been allocated to the individual accounts of the insured persons; they can only be offset against future payments.

“Form 23-FSS of the Russian Federation” is a special unified standard document that is filled out in cases where an enterprise or organization wants to return overpaid funds to extra-budgetary funds (Pension Fund, Social Insurance Fund, etc.). Such situations are not uncommon; as a rule, this occurs as a result of the “human factor”: accounting errors, incorrect calculations, or simply inattention, as well as failures in accounting programs.

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What happens if you don't return the money?

In cases where legal entities or individual entrepreneurs do not require the return of excessively transferred funds, employees of extra-budgetary funds can, at their discretion, independently decide to credit such amounts to the transfer of future contributions or to pay off existing debts and fines with them.

Should I return the entire amount?

Sometimes the overpayment is quite significant, but the payer does not feel a great need for a full refund.

A completely reasonable question arises: is it possible to partially return the paid amount or distribute it in some non-trivial way. The answer is simple: yes, the law in no way limits the right of the payer to dispose of overpaid funds as he pleases.

For example, you can demand the return of only a certain percentage of the amount, and use the rest to pay off arrears, fines and penalties, you can set aside part of it for future payments, etc.

What to do if the money has already been credited by fund employees

If, before the application was received, the money had already been used to cover fines and penalties, then it will be possible to return only the amount that turns out to be the difference between the excessively overpaid funds and the money spent for these purposes. If the funds were offset against future payments, then there should be no problems with their full return.

Deadlines for the return of overpaid funds

According to the law, the possibility of returning money paid in excess is strictly limited to a period of three years. Applications received after this will not be accepted.

If the application arrived in a timely manner and the facts indicated in it are true, then the return of funds must occur within a month after its receipt by the employees of the extra-budgetary fund with which the incident happened. At the same time, if the fund violates its obligations and is overdue for the return of funds, then by writing a corresponding statement, for each day of delay, you can demand interest in the amount of 1/300 of the refinancing rate (if representatives of the organization refuse to pay voluntarily, you can safely go to court ).

An important clarification: if the fact of overpaid contributions was revealed during reconciliation, then the period for their return is counted from the date of signing the reconciliation act.

Rules for filling out form 23-FSS of the Russian Federation

There are a few important things to keep in mind when filling out the form.

1. Firstly, any errors when specifying the organization’s details can lead to very unpleasant consequences, so you need to pay especially close attention to them.

If everything is more or less clear with TIN, KPP and other parameters, then many people have difficulty with the line called “OKATO code” (stands for All-Russian Classifier of Objects of Administrative-Territorial Division). Today, it is necessary to put in this line (in other words, the All-Russian Classifier of Municipal Territories), which can be found, for example, on the website of the tax service.

2. Secondly, when demanding the return of money, it is necessary to indicate its purpose (i.e., put the amount exactly in the cell to which it belongs).
3. And the third important point: if an application to the fund is submitted not by the applicant personally, but by his representative, detailed information about him must be entered in a special section of the application.

The application is drawn up in two copies, one of which is transferred to the specialist of the extra-budgetary fund, and the second, as potential evidence, remains in the hands of the payer. In this case, the employee of the institution is obliged to stamp both documents.

Below is an example of filling out Form 23-FSS of the Russian Federation - Application for the return of amounts of overpaid insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation.

Instructions for filling out Form 23-FSS

• First of all, at the top of the document on the right you should enter the position of the head of the territorial branch of the FSS, his last name, first name, patronymic.
• Further, in the application itself, it is necessary to indicate in detail the information about the payer: the full name of the company (with a deciphered organizational and legal status), registration number with the body monitoring the payment of insurance premiums and a code of subordination (both of these values ​​are assigned to each payer by the FSS - you can find them on the organization's website).
• The next step is to enter the TIN, as well as the legal address of the enterprise. If it differs from the actual one, then the actual one should also be indicated.

The second part of the document concerns the actual funds. First, you need to enter the required amounts in the appropriate boxes. Then enter the details of the organization’s bank account, as well as the OKATO code (explanations for it were given above)

The line entitled “Personal Account Number”, marked with an asterisk, is filled in only by those organizations that have a personal account with the Federal Treasury.

In conclusion, the document must be signed by the head of the organization, as well as the chief accountant.

If the director simultaneously performs the functions of the chief accountant, then he must again sign in the second line.

The telephone number next to each name is indicated in case the institution’s employees have any questions for the applicant. Lastly, the date and stamp (if any) are placed on the document.

If the application is written by a person who is a representative of the applicant, then he needs to fill out the lines below, including indicating personal passport details and the document on the basis of which he is acting.

When an employer pays insurance premiums, arrears, penalties, and fines to the Pension Fund, he may experience overpayments. There are options. You can offset this overpayment, or you can return it. To qualify, you will need to fill out and submit Form 22 PFR to the Fund branch. But in order to claim the excess transferred amount of contributions, the policyholder must contact the Pension Fund of the Russian Federation with a corresponding application for the return of this amount in accordance with the established Form 23 of the Pension Fund of the Russian Federation.

How to fill out Form 23 PFR

Form 23 of the Pension Fund of the Russian Federation is now in use; it has been in force since February 2016 and is called “Application for the return of the amount of overpaid insurance premiums, penalties, and fines.” It was approved by resolution of the Pension Fund Board of December 22, 2015 No. 511p.

Funds that were overpaid by an organization (IP) to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund can only be returned upon the payer’s statement about the resulting overpayment. If a fund employee has identified a paid surplus, the Pension Fund must inform the policyholder about this within 10 days. After which a joint reconciliation is carried out, in which each party reflects its data. Based on its results, the overpayment will be confirmed, or an updated calculation will be required.

To return overpaid funds to the Pension Fund, you must prepare an application in paper or electronic form by filling out Form 23 of the Pension Fund (the form can be downloaded below).

An application is submitted to the territorial branch of the Pension Fund of the Russian Federation at the place of registration of the payer of contributions within three years from the date of payment of the amount that resulted in the overpayment. In turn, fund employees make a decision on this application no later than ten working days from the moment they receive an application for the return of the overpaid amount. If the decision is positive, the excess amount will be returned within 1 month. If the Pension Fund fails to comply with the established deadlines, the payer must be returned the amount of the overpayment along with the accrued percentage of the penalty for each day of delay.

If there is a debt to the Pension Fund

If an organization or individual entrepreneur has a debt to the Pension Fund, it will be repaid from the overpaid amount. That is, the Fund will first reconcile your payments, then the amount of arrears will be deducted from the amount of your overpayment. And the remainder (if anything remains) will be returned to the policyholder.