Евгений Шелест
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ФНС России и ФСС России заключили дополнительное соглашение о проведении совместных выездных проверок юрлиц и ИП (дополнительное соглашение № 1 к Соглашению об информационном обмене Федеральной налоговой службы и Фонда социального страхования РФ от 30 ноября 2016 г. №№ ММВ-23-11/27@/02-11-13/06-5262П).
А именно, речь идет о проведении ФСС России выездных проверок правильности расходов страхователя на выплату страхового обеспечения одновременно с выездными проверками налоговиков по вопросам правильности исчисления, полноты и своевременности уплаты (перечисления) страховых взносов (п. 7 ст. 4.7 Федерального закона от 29 декабря 2006 г. № 255-ФЗ «Об обязательном социальном страховании на случай временной нетрудоспособности и в связи с материнством»).
Кроме того, внесены изменения в перечень информации, которую ФНС России передает в ФСС России и наоборот.
Вправе ли налоговый орган по своей инициативе зачесть излишне уплаченный (взысканный) налог (пени, штрафы) в счет погашения задолженности, возможность принудительного взыскания которой утрачена? Узнайте из материала «Зачет излишне уплаченных сумм налога по инициативе налоговых органов» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Например, конкретизированы суммы задолженности в связи с принятием решения о ее списании, о которых сообщает налоговый орган. Теперь в соглашении прямо прописано, что инспекция передает информацию о списанных суммах недоимки, пеней и штрафных санкций по страховым взносам. При этом перечень сведений, которые сможет передавать ФСС России налоговым инспекторам, расширился. Например, в налоговую будут направляться сведения из решений о корректировке сумм сальдо расчетов по страховым взносам, пени, штрафов, а также запросы плательщиков взносов о суммах задолженности.
Соглашение подписано 23 октября и вступило в силу с этой даты.
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